SYEDATOON NESSA,KOLKATA vs. ITO, WARD-26(1), KOLKATA

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ITA 712/KOL/2024Status: DisposedITAT Kolkata05 July 2024AY 2012-13Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the assessment order and the appellate order were ex-parte and did not consider the merits of the case. In the interest of justice, the case was remanded back to the CIT(A) for a fresh examination.

What were the facts?

The assessee's appeal was against an ex-parte assessment order and appellate order. The assessee's representative admitted negligence, leading to the assessee not being properly represented before the lower authorities.

What were the issues?

Whether the ex-parte assessment and appellate orders were passed without proper consideration of the assessee's case, and if a fresh opportunity for hearing should be granted.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

Appearances by: Assessee represented by : Sukanto Sinha, FCA Department represented by : Archana Gupta, Addl. CIT Date of concluding the hearing : July 03, 2024 Date of pronouncing the order : July 05, 2024 ORDER Per Shri Sonjoy Sarma, Accountant Member:

The above captioned appeal filed by the Assessee against the order of Commissioner of Income Tax (Appeals), Thane (for short ‘CIT(A)’ passed on 07.02.2024 for the Assessment Year 2012-13 against the Assessment Order dated 16.12.2019, passed under Section 144/147 of the Income Tax Act, 1961 (for short ‘the Act’).

2. At the outset, the Ld. Authorised Representative of the assessee stated before the Bench that the Assessment Order as well as appellate order passed by Ld. CIT(A) both are ex-parte against the assessee, since the assessee could not represent the case properly before both the authorities below due to negligence of the Authorised Representative who did not represent the case of the assessee properly. He further prayed before the Syedatoon Nessa bench stating that another opportunity may be given to the assessee so as to assessee can represent its case properly before the authorities below. On the other hand, the Ld. DR stated that the Assessee has not appeared before authorities below although notices were served upon the assessee time to time on the address provided in e-portal. Therefore, such prayer may be rejected by dismissing the appeal of the assessee.

2.

We have heard the rival submission of the parties and perused the material available on record and after considering the contention made by Authorised Representative of parties. We find that the Assessment Order passed by Ld. A.O. and the impugned order challenged before the bench are ex-parte order without properly considering the merit of the case. We therefore, interest of justice and fair play to both the parties. We feel it necessary to remand back the issue to the file of Ld. CIT(A) with the direction to re-examine the issue afresh after affording reasonable opportunity of being heard to the parties and in case assessee wishes to file any supporting documents before the CIT(A) in that event, remand report may be called from the Assessing Officer on such documents filed by the assessee and decide the case in accordance with law, with the above direction appeal of the assessee is allowed for statistical purposes. In terms of the above, appeal of the assessee is hereby allowed for statistical purposes.

8.

In the result, the appeal preferred by the assessee is allowed for statistical purposes. Kolkata, the 5th July, 2024.

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