A. V. Enterprises v. Assistant Commissioner of Income-tax, Circle-34, Kolkata
[Citation -2019-LL-0925-10]
Citation | 2019-LL-0925-10 |
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Appellant Name | A. V. Enterprises |
Respondent Name | Assistant Commissioner of Income-tax, Circle-34, Kolkata |
Court | ITAT-Kolkata |
Relevant Act | Income-tax |
Date of Order | 25/09/2019 |
Assessment Year | 2012-13 |
Judgment | View Judgment |
Keyword Tags | ex-parte order • non-appearance • service of notice • restoration of appeal |
Bot Summary: | At the outset itself, the Ld. AR pointed out that the Ld. CIT(A) has passed an ex- parte order. According to Ld. AR, since the assessee is a firm and there was a dispute between the partners, the notice fixing the date of hearing was not communicated to the working partner. According to Ld. AR, if an opportunity is given the assessee, it undertakes to appear before the Ld. CIT(A). We note that the impugned order of the Ld. CIT(A) is an ex parte order without going into the merits of the case. Since the Ld. AR has undertaken to appear before the Ld. CIT(A), we set aside the order of the Ld. CIT(A) and remand the matter back to the file of 2 ITA No. 451/Kol/2018 M/s. A.V. Enterprises, AY- 2012-13 the Ld. CIT(A) for adjudication of the appeal in accordance to law after hearing the assessee and the assessee is directed to diligently appear before the Ld. CIT(A) to pursue the appeal. In the result, the appeal of the assessee is allowed for statistical purpose. Order is pronounced in the open court on 25th September, 2019. |