SHIV RATAN SAHU,RANCHI vs. ITO, WARD-3(1), RANCHI

PDF · subscribers
ITA 22/RAN/2020Status: DisposedITAT Ranchi13 January 2021AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an ex-parte dismissal for non-prosecution is not permissible. The order of the CIT(A) was set aside for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without disposing of the case on merits. The assessee did not appear before the CIT(A).

What were the issues?

Whether an ex-parte dismissal for non-prosecution by the CIT(A) is legally valid and if the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, E-Court at KOLKATA

Before: Sri J. Sudhakar Reddy

order

: January 13th, 2021 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals), Ranchi [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 18.12.2018 for the Assessment Year 2013-14.

2.

None appeared on behalf of the assessee. I find that the ld. CIT(A) has passed an ex-parte order. He has not disposed off the appeal on merits. Such dismissal for non- prosecution is not permissible in law. 3. The ld. D/R submitted that the issue may be restored to the file of the ld. CIT(A) as there was violation of principles of natural justice. 4. Under these circumstances I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

Assessment Year: 2013-14 Shiv Ratan Sahu. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 13th January, 2021.

Recent GST High Court judgments

Search GST case law →