KISHOREPUR SAMABAY KRISHI UNNAYAN SAMITY LIMITED,NADIA vs. I.T.O., WARD - 41(3), NADIA, NADIA

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ITA 1323/KOL/2024Status: DisposedITAT Kolkata12 September 2024AY 2017-2018Bench: Shri Sanjay Garg (Judicial Member), Shri Rakesh Mishra (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and restored the matter to the CIT(A)'s file. The CIT(A) was directed to provide the assessee with a proper opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order. The assessee claimed they were not informed of hearings and did not receive notices, leading to their non-appearance. The Revenue did not object to the assessee's submission.

What were the issues?

Whether an ex parte order passed by the CIT(A) without proper notice to the assessee is sustainable. Whether the assessee should be granted an opportunity to present their case.

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 Rakesh Mishra

order : September 12, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 01.05.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax expert about the issuance of notices of hearing. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful or intentional, rather, because of the above circumstance. The ld. counsel, therefore, has submitted that the Assessment Year: 2017-18 Kishorepur Samabay Krishi Unnayan Samity Limited assessee may be given an opportunity to present its case before the CIT(A).

3.

The ld. DR has not objected to the same.

4.

In view of the above submission of the assessee, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case.

5.

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

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