ROHIT KUMAR,KOLKATA vs. DCIT,CIR.29, KOLKATA

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ITA 519/KOL/2020Status: DisposedITAT Kolkata04 December 2020AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal before the CIT(A) for AY 2011-12. The CIT(A) passed an ex-parte order without disposing of the appeal on merits. The assessee argued a violation of natural justice.

What were the issues?

Whether an ex-parte order by the CIT(A) for non-prosecution is permissible and if it violates principles of natural justice.

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

: December 4th, 2020 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)-8, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 26.08.2020 for the Assessment Year 2011-12.

2.

None appeared on behalf of the Revenue. 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. A/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.

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