KARNADEB SANTRA,SOUTH TWENTY FOUR PARGANAS vs. ACIT, CIRCLE - 26(1), KOLKATA, KOLKATA

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ITA 1012/KOL/2024Status: DisposedITAT Kolkata16 October 2024AY 2017-18Bench: Ms. Madhumita Roy (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given a further opportunity to represent its case before the CIT(A) for the ends of justice. The issue is remitted to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee failed to appear on the hearing dates. The CIT(A) did not decide the appeal on merits.

What were the issues?

Whether the assessee should be granted a fresh opportunity to present their case before the CIT(A) after an ex-parte dismissal?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254(6)

AI-generated summary — verify with the full judgment below

ORDER / आदेश The instant appeal filed by the assessee is directed against the ex-parte order dated 05.03.2024 passed by the Ld. CIT(A)-National Faceless Appeal Centre,(NFAC) Delhi arising out of the Assessment Order dated 19.12.2019 passed by the ACIT, Circle- 26(1) passed under section 143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the act’) for Assessment Year 2017-18.

2.

At the time of hearing of the appeal it was candidly submitted by the Learned counsel appearing for the assessee that the assessee could not appear before the Ld CITA on the dates fixed for hearing of the appeal and thus was finalised ex-parte upholding Assessment Year: 2017-18 Karnadeb Santra the addition made by the Ld. AO. The Ld. Ld. CIT(A) however, has not decided the appeal on merit. In that view of the matter, the Ld AR prayed for further opportunity to represent the case of the assessee effectively before the authorities below. Such prayer made by the Ld. AR has not been opposed by the Ld. DR with all his fairness.

3.

Having heard the Learned Counsels appearing for the parties and having regard to the facts and circumstances of the case as we find the appeal has been dismissed ex- parte since none appeared on behalf of the assessee before the Ld CITA that too, not even on merit in terms of Section 254(6) of the Act, the assessee be given a further opportunity to represent its case before the authorities below particularly before the Ld. CIT(A) for the ends of justice.

4. We, therefore, remit the issue to the file of the Ld. CIT(A) to decide the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee is not co-operating with the Ld. CIT(A), the said authority would be at liberty to pass orders strictly in accordance with law. With the aforesaid observations the assessee’s appeal is allowed for statistical purposes.

4.

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

Order is pronounced in the open court on 16th October, 2024

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