Mirabelle Tradecom Private Limited Vs ITO (Calcutta High Court)
In the case of Mirabelle Tradecom Private Limited vs. ITO, the Calcutta High Court addressed an appeal under Section 260A of the Income Tax Act, 1961. The appeal challenged the Income Tax Appellate Tribunal’s (ITAT) decision to dismiss the assessee’s case ex-parte for the assessment year 2012-2013. The core issue was whether the Tribunal erred in dismissing the case without considering the “sufficient cause” preventing the petitioner’s appearance, raising concerns about natural justice. The Tribunal noted that the assessee was informed telephonically by the registry, and while the first notice was served, the second notice was returned due to an incorrect address. The petitioner argued that it was unclear how one notice was served, yet the second was undelivered. The High Court did not evaluate the merits of the case but granted the assessee another opportunity to present its arguments. Consequently, the Tribunal’s order was set aside, and the case was remanded for fresh consideration. The substantial question of law remains open for future determination.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court :- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 7.8.2023 passed by the Income Tax Appellate Tribunal ‘A” Bench Kolkata (the Tribunal) in ITA No. 322/Kol/2023 for the assessment year 2012-2013. The assessee has raised the following substantial question of law for consideration :-
(i) Whether on the facts and circumstances of the case the Tribunal erred in dismissing the appeal ex-parte where the petitioner was prevented by ‘sufficient cause’ and whether the order dated 7th August, 2023 is against the principles of natural justice ?
We have heard learned Counsel on either sides.
