SILVERLAKE TRADERS PVT. LTD.,KOLKATA vs. ITO, WARD-5, , KOLKATA

PDF · subscribers
ITA 381/KOL/2024Status: DisposedITAT Kolkata21 May 2024AY 2012-13Bench: Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issues were not decided on merit in the lower proceedings. To ensure justice, the appeals were restored to the Assessing Officer for a fresh decision after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeals were listed for hearing, but neither the assessee nor their representative appeared. The proceedings before the lower authorities had also concluded ex-parte.

What were the issues?

Whether the appeals should be decided ex-parte or restored to the Assessing Officer for a de novo decision after affording a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Per Rajesh Kumar, AM:

1.

These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 29.12.2023 for the AY 2012-13.

2.

At the time of hearing, when the case was called out on its turn, neither the assessee nor the A.R of the assessee appeared to argue the case despite the service of 2 & 382/Kol/2024 Assessment Year: 2012-13 Silverlake Traders Pvt. Ltd. notice through RPAD on 25.04.2024. We have perused the assessment order as well as appellate order passed by authorities below and observed that both the proceedings culminated ex-parte without deciding the issues on merit. In our opinion, ends of justice would be met if the appeals are restored to the file of AO to decide the issues de novo after affording a reasonable opportunity of hearing to the assessee. Accordingly we restore these appeals to the file of AO.

3.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order is pronounced in the open court on 21st May, 2024

Recent GST High Court judgments

Search GST case law →