What did the Tribunal hold?

The tribunal held that an ex-parte dismissal for non-prosecution is not permissible in law. The principles of natural justice were violated as the appeal was not disposed of on merits.

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-prosecution without being decided on merits. The assessee did not appear before the CIT(A) nor filed an adjournment application.

What were the issues?

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

S.A.Trafin Pvt. Ltd., Maharastra vs A.C.I.T., Circle-8(2) | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

Appearances by: None appeared on behalf of the Assessee. Sh. Dhrubajyoti Ray, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : October 1st, 2020 Date of pronouncing the order : October 21st, 2020 ORDER

Per J. Sudhakar Reddy, AM:

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-15, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 08.05.2019 for the Assessment Year 2014-15.

None appeared on behalf of the assessee. There is no application for adjournment either. 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. DR 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.

Assessment Year: 2014-15 S.A. Trafin Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 21st October, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 21.10.2020 Bidhan Copy of the order forwarded to:

1. 1. S.A. Trafin Pvt. Ltd., Ground Floor, SS-1 Type, Plot 134, Sector 2, Vashi Navi Mumbai Thane, Maharastra-400 703.

2. ACIT, Circle-8(2), Kolkata.

3. CIT(A)-15, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

S.A.TRAFIN PVT. LTD.,MAHARASTRA vs. A.C.I.T.,CIRCLE-8(2), KOLKATA

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