What did the Tribunal hold?

The Tribunal found that the ex-parte order passed by the CIT(A) was not permissible in law. The matter was set aside for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte without a disposal on merits. The Revenue submitted that this violated principles of natural justice.

What were the issues?

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

Suresh Kumar, Patna vs A.O., Ward-6(1), Patna | s.250 | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA BENCH, Virtual Court at KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2013-14 Suresh Kumar.......................................................................................................................Appellant [PAN: BNJPK 4049 N] Vs. Assessing Officer, Ward-6(1), Patna.………………..…..............................................Respondent Appearances by: Sh. Sudhir Kr. Narayan, Adv., appeared on behalf of the Assessee. Sh. Ajay Kumar, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 23rd, 2020 Date of pronouncing the order : September 30th, 2020

ORDER Per J. Sudhakar Reddy, AM:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-II, Patna [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 23.04.2019 for the Assessment Year 2013-14.

After hearing rival contentions, we 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.

The ld. DR submitted that the issue may be restored to the file of the ld. CIT(A) as there was violation of principles of natural justice.

Under these circumstances we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

Assessment Year: 2013-14 Suresh Kumar. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 30th September, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 30.09.2020 Bidhan Copy of the order forwarded to:

1. 1. Suresh Kumar, Nakhas Machua Toli, Patna City Keshwar Prasad, Begumpur, Malsalami, Patna-800 009.

2. Assessing Officer, Ward-6(1), Patna. 3. CIT(A)-II, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna.

SURESH KUMAR,PATNA vs. A.O., WARD-6(1), PATNA

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