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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: DR. MANISH BORAD & PRADIP KUMAR CHOUBEY
order
: April 16th, 2022 ORDER
Per Pradip Kumar Choubey, Judicial Member:
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 (Appeals)- NFAC, Delhi [in short ld. “CIT(A)”] dated 22.12.2023 arising out of the assessment order framed u/s 147/144B of the Act dated 14.09.2021.
Before entering into the merit of the case it has been submitted by the ld. Counsel for the assessee that, the impugned order is ex-parte, assessee failed to get sufficient opportunity to give the submissions and file relevant I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal. documents in support of its grounds raised
before ld. CIT(A) as he has not been served any notices as alleged in the CIT(A) order. Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication.
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. There is nothing in the record /order that whether notices have been served to the assessee. The order of the CIT(A) only reveals thus – S.No. Date of issue Date of compliance Remarks 1 14.11.2023 20.11.2023 No response or submission received 2 21.11.2023 28.11.2023 No response or submission received 3 30.11.2023 07.12.2023 No response or submission received 4 08.12.2023 13.12.2023 No response or submission received
It is well settled law that order should be passed on merit. We do not find any material in the record that notices as alleged to be sent was received by the assessee.
We, therefore, in this view that an opportunity should be given to the assessee to present his submission and documents in support of their case before the CIT(A) by setting aside the ex-parte order, 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.
I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16th April, 2024. Sd/- Sd/- [Manish Borad] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 16.04.2024 Bidhan (P.S.) Copy of the order forwarded to:
1. 1. Pradeep Agarwal, 2A, 17, Rowland Road, Kollkata-700 020. 2. ITO, Ward-22(2), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.