SOUMITRA MUKHERJEE,NADIA vs. ITO, WARD-4(1), NADIA

PDF · subscribers
ITA 287/KOL/2024Status: DisposedITAT Kolkata30 May 2024AY 2017-18Bench: SRI SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The ITAT restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, providing adequate opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's failure to appear and present submissions. The assessee then appealed to the ITAT, requesting a fresh adjudication.

What were the issues?

Whether the assessee was denied a sufficient opportunity to present its case before the CIT(A) and whether the ex-parte order warrants a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SRI SONJOY SARMA & SRI RAKESH MISHRA

order

: May 30th, 2024 ORDER

Per Sonjoy Sarma, Judicial Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2017-18 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 (Appeals)- NFAC, Delhi [in short ld. ‘CIT(A)’] dated 18.12.2023.

2.

At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication.

I.T.A. No.: 287/KOL/2024 Assessment Year: 2017-18 Soumitra Mukherjee.

3.

Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A).

4.

We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte.

5.

We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal

and should not take adjournment, unless otherwise required for reasonable cause.

Recent GST High Court judgments

Search GST case law →