What did the Tribunal hold?

The ITAT held that dismissing an appeal without adjudicating on merits, especially when the assessee did not appear, violates the principles of natural justice. Therefore, the case was restored to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee did not appear. The assessee then filed an appeal before the ITAT. The ITAT noted that the CIT(A) had not adjudicated the case on merits.

What were the issues?

Whether an ex-parte dismissal of an appeal by the CIT(A) without considering the merits is permissible. Whether the principles of natural justice were violated by the CIT(A).

Rafiqual Hasan, Howrah vs J.C.I.T., Range-59 | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble

order : November 25th , 2020 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) – 24, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 06/05/2019, for the Assessment Year 2010-11.

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

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 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. Kolkata, the 25th day of November, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 25.11.2020 {SC SPS}

Assessment Year: 2010-11 Rafiqual Hasan Copy of the order forwarded to: 1. Rafiqual Hasan 545, G.T. Road Hind Apartment 2nd Floor Room No. 207 Howrah Maidan Howrah – 711 101

2. Joint Commissioner of Income Tax, Joint Commissioner of Income Tax, Range-95, TDS, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

RAFIQUAL HASAN,HOWRAH vs. J.C.I.T.,RANGE-59, KOLKATA

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