ARPITA AGRO PRODUCTS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 10(1), KOLKATA, KOLKATA

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ITA 1744/KOL/2024Status: DisposedITAT Kolkata18 November 2024AY 2012-2013Bench: Shri Sanjay Garg (Judicial Member), Shri Sanjay Awasthi (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the ex parte order of the CIT(A) and restored the matter for a fresh decision. The CIT(A) was directed to provide the assessee with a proper opportunity to be heard.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A) due to the inability to access emails. The assessee's counsel argued that this non-appearance was unintentional and requested an opportunity to present their case on merits.

What were the issues?

Whether an ex parte order passed by the CIT(A) should be set aside when the assessee demonstrates unintentional non-appearance and a genuine request for a hearing on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Sanjay Awasthi

order

:November 18, 2024 आदेश / ORDER

Per Sanjay Garg, Judicial Member :

1.

The present appeal has been preferred by the assessee against the order dated 28.06.2024 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2012-13.

2.

At the outset, Ld. Counsel for the assessee has invited our attention to the impugned order of the Ld. CIT(A) which is an ex parte order. The Ld. Counsel has submitted that the non-appearance before the Ld. CIT(A) was not intentional, rather, due to the fact that the e- mails sent by the office of Ld. CIT(A) could not be accessed to by the M/s. Arpita Agro Products P. Ltd. AY: 2012-13 assessee, resulting into the ex parte order. The Ld. Counsel has further submitted that the assessee has a fair case on merits. That in the interest of justice, assessee may be given an opportunity to present its case before the Ld. CIT(A). Therefore, the Ld. AR has submitted that the matter in this appeal be restored to the file of the Ld. CIT(A).

3.

Considering the above submissions, impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) for decision afresh. Needless to say that the Ld. CIT(A) will give proper and adequate opportunity of hearing to the assessee to represent its case.

4.

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

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