KALYANI BARTER PVT. LTD.,DELHI vs. A.C.I.T., CIRCLE - 2(1), KOLKATA, KOLKATA

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ITA 51/KOL/2023Status: DisposedITAT Kolkata24 July 2023AY 2015-20163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a non-speaking order and did not dispose of the case on merits, violating Section 250(6) of the Act and principles of natural justice. Therefore, the appeal was restored to the CIT(A) for de-novo adjudication.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without a speaking order. The assessee argued that the CIT(A) failed to deal with the merits of the case and prayed for the appeal to be set aside for adjudication on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte, non-speaking order without adjudicating on the merits of the appeal, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 250(6)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE

For Appellant: Shri Chirag Desai (on behalf of Miraj D. Shah, AR)
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 09/01/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 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 by applying the judgment of the ITAT Delhi Bench in the case of Multiplan Indian P. Ltd. 38 ITD 320, ITAT Delhi. He prayed that the appeal be set aside to the file of the ld. CIT(A) for adjudication on merits.

Assessment Year: 2015-16 Kalyani Barter Private Limited The ld. D/R, though not leaving his grounds, did not oppose to this contention of the assessee.

3.

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 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.

4.

In the result, appeal of the 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: 2015-16 Kalyani Barter Private Limited आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""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,

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