RAKESH KUMAR(HUF),PATNA vs. ITO, WARD-5(1), PATNA
What did the Tribunal hold?
The tribunal found a violation of natural justice as the CIT(A) had not adjudicated the issue on merits. Dismissal for non-prosecution was deemed impermissible. The case was remanded for fresh adjudication.
What were the facts?
The assessee did not appear before the ITAT, and there was no adjournment petition. The ITAT heard the Revenue's representative ex-parte.
What were the issues?
Whether the CIT(A) order dismissing the appeal for non-prosecution without adjudicating on merits violated the principle of natural justice.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’ AT KOLKATA
Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI S.S. GODARA HON’BLE]
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) Patna-2, Patna, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 23/04/2019, for the Assessment Year 2010-11.
2. None appeared on behalf of the assessee. There is no petition for adjournment either. Under the circumstances we dispose off this appeal ex-parte, qua the assessee on merits after hearing the ld. DR.
3. Heard the ld. DR, we are of the view that there is violation of the principle of natural justice in this case. The ld. CIT(A) in this case has not adjudicated the issue on merits. Such dismissal for non-prosecution is not permissible in law. We are of the considered opinion that this is a fit case for being remanded to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 assessee adequate opportunity of being heard. The assessee is directed to co- operate with the departmental authority for disposal of the appeal.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order Pronounced in the Open Court on 30/09/2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Rakesh Kumar (HUF), Jhauganj, Patna City, Patna-800008
2. ITO, Ward-5(1), Patna
3. The CIT(A)
4. The CIT
5. DR True Copy, By order,
Sr. Private Secretary ITAT, Kolkata Bench I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘VIRTUAL COURT’ AT KOLKATA
[BEFORE SHRI J. SUDHAKAR REDDY, HON’BLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HON’BLE JUDICIAL MEMBER]
Assessment Year: 2010-11 Rakesh Kumar (HUF) ..............................……………………………………..................................Appellant [PAN: AAMHR 2676 F] ITO, Ward-5(1), Patna...................…………………………………………................................Respondent Patna. Appearances by: None, appearing on behalf of the Assessee. Shri Ajay Kumar, Addl. CIT appearing on behalf of the Revenue.
Date of concluding the hearing : September 21, 2020 Date of pronouncing the order September 30, 2020
ORDER
PER J. SUDHAKAR REDDY, HON’BLE AM
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) Patna-2, Patna, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 23/04/2019, for the Assessment Year 2010-11.
2. None appeared on behalf of the assessee. There is no petition for adjournment either. Under the circumstances we dispose off this appeal ex-parte, qua the assessee on merits after hearing the ld. DR.
3. Heard the ld. DR, we are of the view that there is violation of the principle of natural justice in this case. The ld. CIT(A) in this case has not adjudicated the issue on merits. Such dismissal for non-prosecution is not permissible in law. We are of the considered opinion that this is a fit case for being remanded to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 assessee adequate opportunity of being heard. The assessee is directed to co- operate with the departmental authority for disposal of the appeal.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order Pronounced in the Open Court on 30/09/2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Rakesh Kumar (HUF), Jhauganj, Patna City, Patna-800008
2. ITO, Ward-5(1), Patna
3. The CIT(A)
4. The CIT
5. DR True Copy, By order,
Sr. Private Secretary ITAT, Kolkata Bench I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘VIRTUAL COURT’ AT KOLKATA
[BEFORE SHRI J. SUDHAKAR REDDY, HON’BLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HON’BLE JUDICIAL MEMBER]
Assessment Year: 2010-11 Rakesh Kumar (HUF) ..............................……………………………………..................................Appellant [PAN: AAMHR 2676 F] ITO, Ward-5(1), Patna...................…………………………………………................................Respondent Patna. Appearances by: None, appearing on behalf of the Assessee. Shri Ajay Kumar, Addl. CIT appearing on behalf of the Revenue.
Date of concluding the hearing : September 21, 2020 Date of pronouncing the order September 30, 2020
ORDER
PER J. SUDHAKAR REDDY, HON’BLE AM
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) Patna-2, Patna, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 23/04/2019, for the Assessment Year 2010-11.
2. None appeared on behalf of the assessee. There is no petition for adjournment either. Under the circumstances we dispose off this appeal ex-parte, qua the assessee on merits after hearing the ld. DR.
3. Heard the ld. DR, we are of the view that there is violation of the principle of natural justice in this case. The ld. CIT(A) in this case has not adjudicated the issue on merits. Such dismissal for non-prosecution is not permissible in law. We are of the considered opinion that this is a fit case for being remanded to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 assessee adequate opportunity of being heard. The assessee is directed to co- operate with the departmental authority for disposal of the appeal.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order Pronounced in the Open Court on 30/09/2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Rakesh Kumar (HUF), Jhauganj, Patna City, Patna-800008
2. ITO, Ward-5(1), Patna
3. The CIT(A)
4. The CIT
DR True Copy, By order,
Sr. Private Secretary ITAT, Kolkata Bench I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘VIRTUAL COURT’ AT KOLKATA
[BEFORE SHRI J. SUDHAKAR REDDY, HON’BLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HON’BLE JUDICIAL MEMBER]
Assessment Year: 2010-11 Rakesh Kumar (HUF) ..............................……………………………………..................................Appellant [PAN: AAMHR 2676 F] ITO, Ward-5(1), Patna...................…………………………………………................................Respondent Patna. Appearances by: None, appearing on behalf of the Assessee. Shri Ajay Kumar, Addl. CIT appearing on behalf of the Revenue.
Date of concluding the hearing : September 21, 2020 Date of pronouncing the order September 30, 2020
ORDER
PER J. SUDHAKAR REDDY, HON’BLE AM
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) Patna-2, Patna, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 23/04/2019, for the Assessment Year 2010-11.
None appeared on behalf of the assessee. There is no petition for adjournment either. Under the circumstances we dispose off this appeal ex-parte, qua the assessee on merits after hearing the ld. DR.
Heard the ld. DR, we are of the view that there is violation of the principle of natural justice in this case. The ld. CIT(A) in this case has not adjudicated the issue on merits. Such dismissal for non-prosecution is not permissible in law. We are of the considered opinion that this is a fit case for being remanded to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the I.T A No.175/Pat/2019 Rakesh Kumar (HUF) A.Y.: 2010-11 assessee adequate opportunity of being heard. The assessee is directed to co- operate with the departmental authority for disposal of the appeal.
In the result, appeal of the assessee is allowed for statistical purposes.
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