The Kolkata Bench of Income Tax Appellate Tribunal(ITAT) remanded the case to the Assessing Officer (AO) after ex-parte orders were passed due to the accountant’s unnotified exit, which left the matter unattended.
Want a deeper insight into the Income Tax Bill, 2025? Click here
Pashupati Dealcom Pvt. Ltd.,appellant-assessee, appealed against the order dated 13.12.2023 for the Assessment Year(AY) 2013-14 passed by the Commissioner of Income Tax(Appeals)[CIT(A)].A 7-day delay in filing the appeal was noted during the hearing. However, a condonation petition was submitted explaining the reasons for the delay. Finding the explanation sufficient and bona fide, the delay was condoned, and the appeal was admitted for hearing.
Read More: Non-appearance due to communication made to former Accountant’s email: ITAT Remands matter to CIT(A)
The two member bench comprising Sanjay Garg(Judicial Member) and Rajesh Kumar (Accountant Member) noted that the assessment and appellate orders were passed ex-parte as the assessee did not appear on the hearing dates.
Read More: Ex-parte Dismissal due to Lack of Consideration: ITAT remands Matter to CIT(A)
An affidavit by Shri Amarnath Ghosh, director of the assessee company, stated that all communications were received via email, which was managed by the company’s accountant. Since the accountant left the job without notice, the case remained unattended.
Considering this, the tribunal decided to give the assessee another opportunity to present its case before the AO. The appeal was restored to the AO’s file with instructions to re-adjudicate the matter after providing a reasonable opportunity to the assessee.
In short,the appeal filed by the assessee was allowed for statistical purposes.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
