WEST BENGAL SURFACE TRANSPORT CORPORATION LIMITED,KOLKATA vs. A.C.I.T.,CIRCLE-11(2), KOLKATA

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ITA 19/KOL/2020Status: DisposedITAT Kolkata16 April 2021AY 2013-142 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that an ex-parte dismissal for non-prosecution is not permissible in law. The matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A) which was decided ex-parte. The CIT(A) did not dispose of the appeal on merits, leading to a violation of natural justice.

What were the issues?

Whether an ex-parte order passed by the CIT(A) for non-prosecution is valid and if principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

order

: April 16th, 2021 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-4, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 21.06.2019 for the Assessment Year 2013-14.

2.

After hearing rival contentions, 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. 3. The ld. D/R submitted that the issue may be restored to the file of the ld. CIT(A) as there was violation of principles of natural justice. 4. Under these circumstances we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 16th April, 2021. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 16.04.2021 Bidhan (P.S.)

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