What did the Tribunal hold?

The Tribunal held that an ex-parte dismissal for non-prosecution is not permissible in law. The principles of natural justice were violated as the appeal was not disposed of on merits.

The assessee's appeal before the CIT(A) was dismissed ex-parte without a decision on merits. The assessee did not appear before the ITAT, and no adjournment was sought.

What were the issues?

Whether an ex-parte dismissal of an appeal by the CIT(A) for non-prosecution without deciding on merits is legally valid and if it violates principles of natural justice.

Hasina Khatoon, Patna vs ITO | 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: 2015-16 Hasina Khatoon...................................................................................................................Appellant [PAN: AGQPK 8308 M] Vs. ITO, Ward-4(4), Patna.………………..….........................................................................Respondent Appearances by: None 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)-2, Patna [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 16.05.2019 for the Assessment Year 2015-16.

None appeared on behalf of the assessee. There is no application for adjournment either. 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: 2015-16 Hasina Khatoon. 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. Hasina Khatoon, Mewa Sao Lane, Sultanganj, Mahendru, Patna-800 006. 2. ITO, Ward-4(4), Patna. 3. CIT(A)-2, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna.

HASINA KHATOON,PATNA vs. ITO, WARD-4(4), PATNA

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