SHRI SANJAY KUMAR SUREKA,KOLKATA vs. D.C.I.T.,CC-3(3), KOLKATA

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ITA 2556/KOL/2019Status: DisposedITAT Kolkata15 December 2021AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an ex-parte order passed without hearing the assessee renders the statutory right of appeal meaningless. Therefore, the impugned order was set aside, and the appeal was restored to the CIT(A) for a decision on merits after hearing the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee was not properly served notice for the last hearing. The assessee claimed to have been regularly present but missed the final hearing due to lack of notification.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without proper notice to the assessee is valid. The right of appeal and the necessity of a hearing on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri P.M. Jagtap, Hon. V.P (KZ) & Shri A. T. Varkey, JM]

Per Bench: This is an appeal preferred by the assessee against the order of Ld. CIT(A), Kolkata-21 dated 22.10.2019 for AY 2012-13.

2.

At the outset, the Ld. AR drew our attention to the fact that the impugned order of the Ld. CIT(A) is an ex parte order. According to the Ld. AR, the assessee had been regularly present before the Ld. CIT(A) however on the last occasion when the matter was fixed, the date of hearing was not conveyed to the assessee by serving of notice, therefore, the assessee could not be present before the Ld. CIT(A) which prompted him to dismiss the appeal ex-parte. According to the Ld. AR, if given an opportunity, the assessee would undertake to be present before the Ld. CIT(A) so that the CIT(A) is able to pass the order on merits after hearing the assessee.

1.

3. Having heard both the parties, we note that as per the scheme of the Act if an assessee is aggrieved by the order of A.O then that person/assessee has a statutory right of appeal before the Ld. CIT(A); and if an assessee files an appeal before the Ld. CIT(A) he is bound by law to decide the appeal on merits. If ex parte orders are passed without

Sanjay Kumar Sureka hearing the assessee then the statutory right of appeal will be meaningless/illusory. Therefore, in this case, since the assessee was not aware of the last date of hearing and since no notice was served upon him, we are inclined to set aside the impugned order of Ld. CIT(A) and restore the appeal back to the Ld. CIT(A) to decide the appeal on merits after hearing the assessee. The assessee is directed to be diligent and be present and to file written submission along with supporting documents to substantiate his stands before the Ld. CIT(A) so as to enable him to pass a reasoned order.

3.

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

Order is pronounced in the open court on 15 -12-2021

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice-President Judicial Member Dated : 15 -12-2021 RS Copy of the order forwarded to:

1. 1. Appellant –Shri Sanjay Kumar Sureka, 27 ShakespareSarani, Kolkata- 700 017. 2 Respondent –DCIT, Central Circle 3(3), Kolkata, AaykarBhawanPoorva, 110 Shanti Pally, Kolkata-700 107.

3. CIT(A)-, Kolkata (sent through e-mail) 4. CIT- , Kolkata.

5. DR, ITAT, Kolkata. (sent through e-mail)

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