Crystal Vincom Private Limited Vs ITO (ITAT Kolkata)
ITAT Kolkata: Ex parte order set aside – Case remanded to AO with ₹50,000 cost for non-compliance
Kolkata ITAT restored the case to AO for fresh adjudication, after finding that both the assessment & appellate proceedings were completed ex parte due to continuous non-compliance by the assessee
Assessee’s director filed an affidavit admitting lapses before AO & CIT(A) and sought another opportunity, agreeing to pay ₹50,000 as cost. Tribunal noted that though several notices were issued by the Department, there was no proper response from Assessee, leading to a best judgment assessment u/s 144 & ex parte dismissal by CIT(A).
In the interest of justice, ITAT remanded the matter to AO for de novo adjudication, subject to payment of ₹50,000 to Legal Aid Services, Calcutta High Court, within 60 days. It further directed that failure to pay within time would automatically result in confirmation of CIT(A)’s order.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Kolkata- 23/10176/2015-16 dated 11th November, 2024 for the assessment year 2012-13.
