What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a non-speaking order and violated principles of natural justice. The appeal was restored to the CIT(A) for de-novo adjudication on merits after providing an adequate opportunity of being heard.

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-prosecution without a speaking order. The assessee contended that the CIT(A) did not deal with the merits of the case.

What were the issues?

Whether the CIT(A) passed a valid speaking order and followed principles of natural justice when dismissing the appeal for non-prosecution.

Calcutta Division Life Insurance… vs DCIT | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE

For Appellant: Shri S. Dutta, A/R

Hearing: 13/07/2023Pronounced: 24/07/2023

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dated 28/02/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2017-18. 2. At the outset the ld. Counsel for the assessee submitted that the ld. CIT(A) has passed an ex-parte order in this case without passing a speaking order and dealing with the merits of the case dismissing the appeal for non-prosecution, as the assessee failed to file any submissions in support of its grounds. He prayed that the assessee has a fair chance of succeeding if the appeal is set aside to the file of the ld. CIT(A) for adjudication on merits.

Assessment Year: 2017-18 Calcutta Division Life Insurance Employees’ Co Op Credit Society Limited The ld. D/R, though not leaving his grounds, did not oppose to this contention of the assessee.

After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence ex-parte order was passed dismissing the appeal of the assessee for . We find that the ld. CIT(A) has not disposed off the case on merits and has passed a non-speaking order. This is not permissible in view of the provision of Section 250(6) of the Act which provides that the order of Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.. Hence, in the interest of fairplay and justice, we deem it fit to restore the issue to the file of the ld. CIT(A), for de-novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. The ld. CIT(A) is directed to pass a speaking order after dealing with the merits of the case.

In the result, all these appeal of assessee is allowed for statistical purposes. Order pronounced in the Court on 24th July, 2023 at Kolkata. (DR. MANISH BORAD) ACCOUNTANT MEMBER Kolkata, Dated 24/07/2023 *SC SrPs Assessment Year: 2017-18 Calcutta Division Life Insurance Employees’ Co Op Credit Society Limited आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील / The CIT(A)- ( ) 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

CALCUTTA DIVISION LIFE INSURANCE EMPLOYEES CO. OP.CREDIT SOCIETY LTD.,KOLKATA vs. DCIT/ACIT,CIR-33,KOL, KOLKATA

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