What did the Tribunal hold?

The ITAT held that the CIT(Appeals) failed to follow the mandate of Section 250(6) by dismissing the appeal for want of prosecution without adjudicating on merit. The impugned order was set aside.

The assessee's appeal before the CIT(Appeals) was dismissed for want of prosecution as the assessee failed to appear despite multiple opportunities. The assessee then appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal for want of prosecution without adjudicating on merit. Whether the procedure followed by the CIT(Appeals) was in accordance with the law.

M/S Sanskar Vyapaar P. Ltd. vs I.T.O.Ward-5(2) | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 21.01.2019 passed for assessment year 2009-10.

In response to the notice of hearing, no one has come present on behalf of the assessee. With the assistance of ld. D.R., we have gone through the record carefully. A perusal of the impugned order would reveal that the ld. CIT(Appeals) had given eight opportunities of hearing to the assessee, but the assessee did not appear before the ld. CIT(Appeals) ultimately. On four occasions, it sought adjournment but did not submit the written submission or any other details. The ld. CIT(Appeals) dismissed the appeal for want of prosecution.

Assessment Year: 2009-2010 M/s. Sanskar Vyapaar P. Limited

Sub-section (6) of section 250 contemplates that the ld. 1st Appellate Authority would state the points in dispute and thereafter record finding on those points. In other words, the ld. CIT(Appeals) was bound to formulate the points in dispute and thereafter record reasons in support of her decision on those points. In the present case, we find that the ld. CIT(Appeals) failed to follow the above mandate and dismissed the appeal for want of prosecution, which is not sustainable in the eyes of law. Therefore, we set aside the impugned order and remit the issue back to the file of ld. CIT(Appeals) for adjudicating on merit.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on September 8, 2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 8th day of September, 2022 Copies to : (1) M/s. Sanskar Vyapaar P. Limited, Ram Kunj, FE-83, Ground Floor, Sector-III, Salt Lake City, Kolkata-700106

(2) Income Tax Officer, Ward-5(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

M/S SANSKAR VYAPAAR P. LTD.,KOLKATA vs. I.T.O.WARD-5(2), KOLKATA

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