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of <h1>Taxpayer Wins Appeal: Ex-Parte Order Overturned, Case Remanded for Fresh Hearing with Opportunity to Present Evidence</h1> <h3>J.K. Engineering Pvt. Ltd. Versus ACIT, Circle-3 (2), Gangtok</h3> J.K. Engineering Pvt. Ltd. Versus ACIT, Circle-3 (2), Gangtok - TMI The Appellate Tribunal (ITAT Kolkata) heard the assessee's appeal against the Commissioner of Income Tax (Appeal)-NFAC, Delhi's order dated 02.08.2024 for AY 2017-18. The assessee, a public limited company, had its income assessed at Rs. 1,33,93,000/- by the AO under section 143(3), including various additions such as unexplained cash credit and disallowances under sections 26(1)(va), 43B, and 40a(ia). The CIT(A) dismissed the appeal due to the assessee's failure to file written submissions or documentary evidence, resulting in an ex-parte order confirming the AO's findings.On appeal before the ITAT, the assessee's counsel did not argue the merits but requested a remand to the CIT(A) for an opportunity to submit evidence, supported by an affidavit undertaking proper compliance. The Revenue did not oppose remand. The ITAT observed that the CIT(A) confirmed the AO's order solely because of the absence of submissions and held the ex-parte order warranted reconsideration. For 'the interest of justice,' the ITAT set aside the CIT(A) order and restored the appeal to the CIT(A) for fresh adjudication.The appeal was thus allowed for statistical purposes, with the order pronounced on 28th April 2025.
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