Pashupati Dealcom Pvt. Ltd. Vs ITO (ITAT Kolkata)
Income Tax Appellate Tribunal (ITAT) Kolkata remanded the case of Pashupati Dealcom Pvt. Ltd. to the Assessing Officer (AO) after noting that both the assessment and appellate orders were passed ex-parte. The case pertained to the assessment year 2013-14, and the assessee had appealed against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi. The tribunal acknowledged a seven-day delay in filing the appeal but condoned it after the assessee provided a reasonable explanation. The assessee’s director, in an affidavit, stated that all tax-related communications were managed by the company’s accountant, who left the job without notice. Consequently, the company failed to appear for hearings, resulting in an ex-parte decision against them.
Given these circumstances, ITAT Kolkata ruled that the assessee should be given another opportunity to present its case. The tribunal set aside the ex-parte orders and directed the AO to re-adjudicate the matter, ensuring that the assessee receives a reasonable opportunity for representation. The appeal was thus allowed for statistical purposes. The decision highlights the importance of proper communication management in tax matters to avoid procedural lapses leading to ex-parte assessments.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
