What did the Tribunal hold?

The tribunal held that an ex-parte dismissal without deciding on merits is not permissible in law. The issue was restored to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee did not appear. The CIT(A) did not decide the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) without deciding on merits is valid and if principles of natural justice were violated.

M/S Starshine Dealcom Pvt. Ltd. vs ITO | ITAT Kolkata 2022

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI MANISH BORAD & SHRI SONJOY SARMA

For Appellant: Shri K.K. Goswami, Advocate

Hearing: 19/05/2022Pronounced: 23/05/2022

आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Starshine Dealcom Pvt. Ltd. Income Tax Officer, Ward- C/o. Agarwal Viswanath & Associates 12(3), Kolkata Vs 133/1/1A, S.N. Banerjee Road Pushkal Bhawan 3rd Floor Kolkata - 700013 PAN : AALCS9069H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri K.K. Goswami, Advocate Revenue by : Shri Jayanta Khanra, JCIT सुनवाई क" तार"ख/Date of Hearing : 19/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 23/05/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER :

The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals) - 4, Kolkata (hereinafter the “ld. CIT(A)”), dt. 19/06/2018, passed u/s 250 of the Income Tax Act, 1961 (“the Act”), for Assessment Year 2012-13.

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 an ex-parte order was passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee Assessment Year: 2012-13 M/s. Starshine Dealcom Pvt. Ltd 2 adequate opportunity of being heard, on the grounds of violations of the principles of natural justice.

In the result, appeal of assessee is allowed for statistical purposes.

M/S STARSHINE DEALCOM PVT. LTD.,KOLKATA vs. ITO, WARD-12(3), KOLKATA

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