What did the Tribunal hold?

The Tribunal set aside the matter to the CIT(Appeals) for fresh disposal. The assessee was granted a final opportunity to produce all her evidence to adjudicate the tax liability on merits.

The assessee failed to appear before the CIT(Appeals) despite multiple opportunities. The CIT(Appeals) proceeded ex-parte and upheld the assessment order due to lack of supporting documentary evidence. The assessee requested one more opportunity to present her case.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the CIT(Appeals) after failing to appear earlier.

Meena Bajaj, Durgapur vs ITO | ITAT Kolkata 2016

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri P. M. Jagtap, AM & Shri K. Narasimha Chary, JM]

Hearing: 10.11.2016Pronounced: 18.11.2016

For the Appellant: Shri Subhas Agarwal, Advocate For the Respondent: Shri Banibrata Dutta, Addl. CIT, Sr. DR ORDER

Per Shri K. Narasimha Chary, JM:

This appeal by assessee is arising out of order of CIT(A), Durgapur vide appeal No. 55/CIT(A)/DGP/2009-10 dated 26.04.2011. Assessment was framed by ITO, Ward-1(1), Durgapur u/s. 143(3) of the Income-tax Act, 1961(hereinafter referred to as the “Act”) for AY 2007-08 vide his order dated 10.12.2009.

At the out set, the delay of two days in filing of this appeal, is fairly conceded to be condoned by the learned DR. On a careful perusal of the order under appeal, we found that since the assessee failed to avail the five opportunities given to her, learned CIT(Appeals) proceeded with the matter exparte and since there is no documentary evidence supporting the contention of the assessee either before the Assessing Officer or before him, learned CIT(Appeals) found it difficult to interfere with the order of assessment. Learned AR submits before this Tribunal that one more opportunity may be given to the assessee to prove her case and get the tax liability adjudicated on merits. Since all our endeavour is to see that the just tax liability is adjudicated basing on the documentary evidence producible by the assessee, and since no immense prejudice is going to be caused to the Revenue by allowing an opportunity to the assessee in this regard, we find it just and proper to set aside

Meena Bajaj, AY 2007-08 the matter to the file of the learned CIT(Appeals) for disposal afresh, after giving an opportunity to the assessee to produce all her evidence. We order accordingly. The assessee is plainly made clear that it is the last opportunity and is directed to actively cooperate in the proceedings before the Ld. CIT(A) to dispose of the matter at his end. The appeal of assessee is allowed for statistical purposes.

Appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 18.11.2016 Sd/- Sd/- (P. M. Jagtap) (K. Narasimha Chary) Accountant Member Judicial Member

Dated :18th November, 2016 Jd.(Sr.P.S.) Copy of the order forwarded to:

MEENA BAJAJ,DURGAPUR vs. ITO, WARD - 1(1), DURGAPUR, DURGAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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