What did the Tribunal hold?

The tribunal held that an ex-parte order by the CIT(A) without disposing of the case on merits is not permissible and violates principles of natural justice. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte without proper adjudication on merits. The assessee neither appeared nor sought an adjournment for the hearing before the ITAT.

What were the issues?

Whether an ex-parte order by the CIT(A) without disposing of the appeal on merits is valid and if it violates principles of natural justice.

M/S Naman Ispat Pvt. Ltd. vs DCIT | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Sanjay Garg, Hon’ble

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Sanjay Garg, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2011-12 M/s. Naman Ispat Pvt. Ltd...............................................................................………………....….....Appellant 235/2A, AJC Bose Road 3rd Floor Kolkata – 700 028 [PAN : AACCN 0854 G] Vs. Deputy Commissioner of Income Tax, CC – 2 (1), Kolkata……………...............…....…… Respondent Appearances by: None, appeared on behalf of the assessee. Shri Ram Bilash Meena, CIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : December 29th, 2020 Date of pronouncing the order : February 3rd, 2021 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 20, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 11/10/2019, for the Assessment Year 2011-12.

None appeared on behalf of the assessee. There is no application for adjournment either. Under these circumstances, we dispose off the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.

Heard the ld. D/R. The ld. CIT(A) in this case has passed an ex-parte order. He has not disposed off the case on merits. This is not permissible in law. There is violation of principles of natural justice. Under these circumstances, we are of the considered opinion that interests of justice would be met if the appeal is restored to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 3rd day of February, 2021.

Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 03.02.2021

Assessment Years: 2011-12 M/s. Naman Ispat Pvt. Ltd. {SC SPS} Copy of the order forwarded to: 1. M/s. Naman Ispat Pvt. Ltd. 235/2A, AJC Bose Road 3rd Floor Kolkata – 700 028

2. Deputy Commissioner of Income Tax, CC Deputy Commissioner of Income Tax, CC – 2 (1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

M/S NAMAN ISPAT PVT. LTD.,KOLKATA vs. D.C.I.T.-CC-2(1), KOLKATA

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