MANISH KUMAR MANDIWAL,KOLKATA vs. ITO,WARD-25(1),KOLKATA. , KOLKATA

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ITA 1328/KOL/2023Status: DisposedITAT Kolkata01 April 2024AY 2017-18Bench: DR. MANISH BORAD, HON’BLE (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 Tribunal restored the issues to the file of the Assessing Officer for fresh adjudication on merits. The assessee was directed to file all necessary documents and evidence.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without adjudicating on merits. The assessee contended that both the AO and CIT(A) passed ex-parte orders and sought a fresh adjudication on merits.

What were the issues?

Whether the assessee should be granted another opportunity for adjudication on merits after ex-parte orders were passed by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE

For Appellant: Shri Miraj D. Shah, A/R
Hearing: 06/03/2024Pronounced: 01/04/2024

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi, [hereinafter the “ld. CIT(A)”] dt. 05/10/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2017-18. 2. At the outset, the ld. Counsel for the assessee submitted that both the ld. CIT(A) as well as the ld. Assessing Officer have passed ex- parte order without adjudicating the case of the assessee on merits. He further submitted that, given an opportunity, the assessee has fair chances of succeeding on merits. He prayed that the issues be restored to the file of Assessing Officer for fresh adjudication on merits. The ld. D/R, though not leaving his grounds, did not object to this prayer of the assessee.

Assessment Year: 2017-18 Manish Kumar Mandiwal

3.

We have heard rival contentions and perused the material placed before us. We find that the ld. Assessing Officer has framed a best judgment assessment u/s 144 of the Act and the ld. CIT(A) during the course of first appellate proceedings, granted the assessee numerous opportunities of being heard, but the assessee failed to appear and accordingly the ld. CIT(A) framed an ex-parte order dismissing the appeal of the assessee without dealing with the merits of the case. However, before us, the ld. Counsel for the assessee has prayed that one more opportunity be granted to the assessee for pursuing its appeal on merits. We, being fair to both the parties and in the interest of justice, deem it fit to restore the issues to the file of the Assessing Officer for fresh adjudication on merits, in accordance with law. Needless to mention that the assessee shall file all necessary documents/evidence in support of its claims and be vigilant till the disposal of its appeal.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 1st April, 2024 at Kolkata (DR. MANISH BORAD) ACCOUNTANT MEMBER

Kolkata, Dated 01/04/2024 *SC SrPs Assessment Year: 2017-18 Manish Kumar Mandiwal आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.

आदेशानुसार/ BY ORDER,

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