AAR COMMERCIAL COMPANY LIMITED [SINCE MERGED WITH GALLANT ISPAT LIMITED (FORMERLY KNOWN AS GALLANTT METAL LIMITED)],GORAKHPUR, UTTAR PRADESH vs. D.C.I.T., CIRCLE - 3(1), KOLKATA, KOLKATA

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ITA 1573/KOL/2024Status: DisposedITAT Kolkata16 December 2024AY 2015-2016Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)'s file, directing a fresh decision on merits. This was to ensure the principles of natural justice were followed and the assessee was given a reasonable opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to the failure to respond to notices. This was attributed to the departure of the employee responsible for managing the assessee's tax matters and email communications.

What were the issues?

Whether an ex-parte order passed by the CIT(A) due to a change in personnel handling tax matters is justifiable. The need to provide an opportunity for a hearing to ensure natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

For Appellant: Shri Miraj D. Shah, AR
For Respondent: Shri Vineet Kumar, DR
Hearing: 11.12.2024Pronounced: 16.12.2024

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2015-16.

2.

At the outset, the ld. Counsel for the assessee pointed out that the appellate order by the ld. CIT (A) has been passed ex-parte, when the assessee failed to respond on the various dates of herring. The reasons cited by the ld. Counsel for the assessee was that the Senior Accountant of the associated concern, who is looking after the taxation matter of the assessee, who used to access the email of the

3.

The ld. DR on the other hand left the issue to the wisdom of the Bench.

4.

After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) passed ex-parte order when assessee failed to respond the various notices issued by the appellate authority. We note that the notices issue to the assessee could not accessed as the person who was handling the tax issues and accessing the emails of the assessee has left the job. Considering the facts and circumstances, we are inclined to restore the appeal to the file of the ld. CIT (A) with a direction to decide the same denovo on merit after affording a reasonable opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 16.12.2024.

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