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Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Appearances by: Assessee represented by : None Department represented by : Subhendu Datta, CIT-DR Date of concluding the hearing : August 20, 2024 Date of pronouncing the order : August 21, 2024
ORDER
Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2010-11 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by the National Faceless Appeal Centre (NFAC), Delhi, dated 22.12.2023 arising out of Assessment Order dated 17.08.2015, passed under Section 263/143(3) of the Act.
2. The Assessee has raised the following grounds of appeal:
M/s Vaachi International Pvt. Ltd. “1. For the assessment order and appellate order passed without providing the assessee sufficient opportunity of being heard is bad in law.
For that the assessment order passed by the Ld. AO u/s 143(3)/263 contrary to the direction of the Ld. PCIT is bad in law.
For that the Ld. CIT(A) erred in upholding the action of the Ld. AO of disallowing the entire purchase of material by the SEZ Units of the assessee.
For that even otherwise, the disallowance made by the AO and confirmed by the Ld. CIT(A) is arbitrary and excessive.
For that the appellant craves leave to add, alter or delete all or any of the grounds of appeal
.”
3. At the time of hearing, no one turned up before this Bench although notices were issued time to time from registry, from perusal of the order sheet, it is reflected that on 10.04.2024 and 14.05.2024, one Shri Abhishak Bansal, AR of the assessee had appeared before the Bench and sought time by seeking adjournment in the case. However, today when the matter is called up no one turn up on behalf of the assessee. Therefore, we have no other alternative but to decide the appeal on merits of the case with the assistance of Ld. DR. The Ld. DR stated that while framing the assessment order, assessee did not appear before the Ld. AO and the order was passed ex-parte against the assessee and even before Ld. CIT(A) assessee did not appear, therefore, the appeal of the assessee was dismissed.
4. Dissatisfied with the above order, the assessee is in appeal before this Tribunal. The first ground of appeal raised by the assessee is that the appellate order was passed by the Ld. CIT(A) is an ex-parte order. Therefore, another opportunity may be given to the assessee so that assessee can represent its case properly before the authority below.
5. We after hearing the submission of the Ld. DR and perusing the material available on record, we find that the impugned order passed by the Ld. CIT(A) is an ex-parte order and the assessee did not get opportunity to 2 M/s Vaachi International Pvt. Ltd. represent its case properly before the authority below although notices were issued time to time to the assessee, we after considering the facts of the case, find that interest of natural justice and fair play to the parties it is necessary to remand back the instant issue to the file of AO with a direction to re-examine the issue afresh after affording reasonable opportunity of being heard to the assessee. Assessee is also directed to appear before the Ld. AO as and when notice will be served and submit such necessary documents before him in order to substantiate its claim. In case assessee will not appear before the AO that event Ld. AO may pass appropriate order in accordance with law. In terms of the above, appeal of the assessee is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 21st August, 2024.