HIRAK SARKAR,HOOGHLY vs. ACIT, CIRCLE 23(1), HOOGHLY, HOOGHLY

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ITA 925/KOL/2024Status: DisposedITAT Kolkata22 July 2024AY 2013-2014Bench: Dr. Manish Borad (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication. The CIT(A) was directed to provide a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-appearance. The assessee claimed they were not granted a fair opportunity of hearing.

What were the issues?

Whether the assessee was denied a fair opportunity of hearing by the CIT(A) and if the ex-parte order should be set aside.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: Dr. Manish Borad

Hirak Sarkar ………. Appellant (PAN: AKAPS2117A) Vs. ACIT, Circle-23(1), Hooghly, ………… Respondent Appearances by: N o n e appeared for Appellant. Shri P. P. Barman, Addl. CIT, DR appeared for Respondent. Date of concluding the hearing : 15.07.2024 Date of pronouncing the order : 22.07.2024 ORDER This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2013-14 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by Ld. Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [in short Ld. “CIT(A)”] dated 21.03.2024 arising out of the assessment order u/s 147 r.w.s. 143(3) of the Act by ACIT, Circle-23(1), Hooghly dated 06.11.2019.

2.

When the case was called for hearing, none appeared on behalf of the assessee, I however, proceed to adjudicate the appeal with the assistance of Ld. CIT, DR. It is noticed from the grounds of appeal

raised by the assessee that assessee was not Hirak Sarkar, AY : 2013-14 granted fair opportunity of hearing by the Ld. CIT(A) before framing an ex parte order and through the grounds assessee has prayed before me to set aside the order of the Ld. CIT(A) and restore the matter to his file for adjudication afresh.

4. I have heard Ld. DR and perused the material available on record. It is noticed that the Ld. CIT(A) has afforded sufficient opportunities to the assessee but the assessee did not respond to the same. Ld. CIT(A) dismissed the appeal on account of non appearance. Considering the prayer of the assessee and considering the circumstances faced by the assessee which prevented him to appear before the Ld. CIT(A) and in the interest of justice and fair play, I set aside the impugned order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication for which reasonable opportunity of being heard be provided to the assessee. The assessee is also given liberty to file necessary documents in support of his contention before the Ld. CIT(A), who after considering the same will pass a speaking order. Assessee is also directed not to take any unnecessary adjournment without the reasonable cause.

5. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 22nd July, 2024.

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