Dobby Media Pvt. Ltd. v. ITO, Ward-11(4), Kolkata
[Citation -2019-LL-0916-112]

Citation 2019-LL-0916-112
Appellant Name Dobby Media Pvt. Ltd.
Respondent Name ITO, Ward-11(4), Kolkata
Court ITAT-Kolkata
Relevant Act Income-tax
Date of Order 16/09/2019
Assessment Year 2014-15
Judgment View Judgment
Keyword Tags sufficient cause • non-appearance • ex-parte order • disallowance of expenses • non-receipt of notice • restoration of appeal
Bot Summary: Date of concluding the hearing September 16, 2019 Date of pronouncing the order September 16, 2019 ORDER This appeal filed by the assessee is directed against the order of Ld. CIT(A) 4, Kolkata dated 29.01.2019 passed ex-parte whereby he dismissed the appeal of the assessee for non-prosecution. The disallowance made by the AO u/s 14A read with Rule 8D was challenged by the assessee in the appeal filed before the Ld. 2 I.T.A. No. 566/Kol/2019 Assessment Year: 2014-15 M/s. Dobby Media Pvt. Ltd. CIT(A and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the Ld. CIT(A) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 29.01.2019 passed ex- parte. In support of the preliminary issue raised by the assessee in this appeal challenging the impugned order passed by the Ld. CIT(A) ex-parte, the learned counsel for the assessee has submitted that none of the notices issued by the Ld. CIT(A) fixing the appeal of the assessee for hearing was ever received by the assessee and such non-receipt of notices resulted into non-appearance of the assessee before the Ld. CIT(A). Even the Ld. CIT(A) in his impugned order has clearly mentioned that the notice sent to the assessee was returned back by the postal authority with comment insufficient address. As stated by the learned counsel for the assessee, the same address as furnished before the Ld. CIT(A) is furnished by the assessee even in the appeal memo filed before the Tribunal and the notice sent to the said address has been duly received by the assessee. Keeping in view all these facts of the case, I am satisfied that there was sufficient cause for the non-appearance of the assessee before the Ld. CIT(A) when its appeal was called for hearing. As per the provisions of sub-section of section 250, the Ld. CIT(A) was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision.


IN INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC) , KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ)] I.T.A. No. 566/Kol/2019 Assessment Year 2014-15 M/s. Dobby Media Pvt. Ltd. Appellant 18, Giribabuy Lane, Kolkata 700 012. [PAN: AANCS 9313 G] Vs ITO, Ward-11(4)Kolkata Respondent P-7, Chowringhee Square, Kolkata 700 069. Appearances by Shri Abhishek Bansal, FCA appearing on behalf of Assessee. Shri Jayanta Khanra, JCIT, Sr. DR appearing on behalf of Revenue. Date of concluding hearing September 16, 2019 Date of pronouncing order September 16, 2019 ORDER This appeal filed by assessee is directed against order of Ld. CIT(A) 4, Kolkata dated 29.01.2019 passed ex-parte whereby he dismissed appeal of assessee for non-prosecution. 2. assessee in present case is company which is mainly engaged in business of trading and investment in shares. return of income for year under consideration was filed by it on 27.11.2014 declaring total income of Rs. 25,140/-. In assessment completed u/s 143(3) vide order dated 25.11.2016, total income of assessee was determined by AO at Rs. 12,08,260/- after making addition of Rs. 11,83,120/- on account of disallowance u/s 14A of Income Tax Act, 1961 read with Rule 8D of Income Tax Rules, 1962. 3. disallowance made by AO u/s 14A read with Rule 8D was challenged by assessee in appeal filed before Ld. 2 I.T.A. No. 566/Kol/2019 Assessment Year: 2014-15 M/s. Dobby Media Pvt. Ltd. CIT(A and since there was no compliance on part of assessee to notices issued by him fixing said appeal for hearing from time to time, Ld. CIT(A) dismissed appeal of assessee for non-prosecution vide his appellate order dated 29.01.2019 passed ex- parte. Aggrieved by order of Ld. CIT(A), assessee has preferred this appeal before Tribunal. 4. I have heard arguments of both sides and also perused relevant material available on record. In support of preliminary issue raised by assessee in this appeal challenging impugned order passed by Ld. CIT(A) ex-parte, learned counsel for assessee has submitted that none of notices issued by Ld. CIT(A) fixing appeal of assessee for hearing was ever received by assessee and such non-receipt of notices resulted into non-appearance of assessee before Ld. CIT(A). Even Ld. CIT(A) in his impugned order has clearly mentioned that notice sent to assessee was returned back by postal authority with comment insufficient address . As stated by learned counsel for assessee, same address as furnished before Ld. CIT(A) is furnished by assessee even in appeal memo filed before Tribunal and notice sent to said address has been duly received by assessee. Keeping in view all these facts of case, I am satisfied that there was sufficient cause for non-appearance of assessee before Ld. CIT(A) when its appeal was called for hearing. Moreover, as per provisions of sub-section (6) of section 250, Ld. CIT(A) was required to dispose of appeal of assessee vide order in writing stating points for determination, decision thereon and reasons for decision. It is observed that 3 I.T.A. No. 566/Kol/2019 Assessment Year: 2014-15 M/s. Dobby Media Pvt. Ltd. impugned order passed by Ld. CIT(A) does not comply with these requirements. I, therefore, set aside impugned order passed by Ld. CIT(A) ex-parte and remit matter back to him for disposing of appeal of assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to assessee. As undertaken by learned counsel for assessee, assessee shall make due compliance before Ld. CIT(A) and shall extend all possible cooperation in order to enable Ld. CIT(A) to dispose of appeal expeditiously. 5. In result, appeal of assessee is treated as allowed for statistical purpose. Order Pronounced in Open Court on 16th September, 2019. Sd/- (P.M. JAGTAP) VICE PRESIDENT Dated: 16/09/2019 Biswajit, Sr. PS Copy of order forwarded to 1. M/s. Dobby Media Pvt. Ltd., 18, Giribabu Lane, Kolkata 700 012. 2. ITO, Ward 11(4), Kolkata. 3. CIT(A) 4. CIT 5. DR True Copy, By order, Assistant Registrar H.O.O. ITAT, Kolkata Dobby Media Pvt. Ltd. v. ITO, Ward-11(4), Kolkata
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