Pushpa Singh v. ITO, Ward-8(1), Kolkata
[Citation -2019-LL-0917-78]
| Citation | 2019-LL-0917-78 |
|---|---|
| Appellant Name | Pushpa Singh |
| Respondent Name | ITO, Ward-8(1), Kolkata |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 17/09/2019 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | disallowance of commission • disallowance of interest • sufficient cause • non-appearance • ex-parte order • non-compliance of notice • non-receipt of notice • restoration of appeal |
| Bot Summary: | Date of concluding the hearing September 17, 2019 Date of pronouncing the order September 17, 2019 ORDER This appeal filed by the assessee is directed against the order of Ld. CIT(A) 3, Kolkata dated 16.03.2018 passed ex-parte whereby he dismissed the appeal of the assessee. The assessee in the present case is an individual who is engaged in the business of dealing in jewellery ornaments. In the assessment completed u/s 143(3) of the Act vide an order dated 27.03.2014, the total income of the assessee was determined by the AO at Rs. 22,28,710/- after making additions of Rs. 12,10,000/- and Rs. 2,29,545/- on account of disallowance of interest and disallowance of commission respectively. Against the order passed by the AO u/s 143(3), an appeal was preferred by the assessee before the Ld. CIT(A) and since there was 2 I.T.A. No. 675/Kol/2019 Assessment Year: 2011-12 Smt. Pushpa Singh 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 vide his appellate order dated 16.03.2018 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 the notices of hearing were sent by the Ld. CIT(A) to a wrong address and not to the address given by the assessee in the appeal memo filed with the office of the Ld. CIT(A) in Form No. 35. Keeping in view this submission made by the learned counsel for the assessee, I am satisfied that there was a sufficient cause for the non-appearance of the assessee when her appeal was called for hearing before the Ld. CIT(A). In the result, the appeal of the assessee is treated as allowed for statistical purpose. |