LOOKLINE PROJECTS CONSULTANTS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(2), KOLKATA

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ITA 1625/KOL/2019Status: DisposedITAT Kolkata21 October 2020AY 2012-132 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal found that the ex-parte order by the CIT(A) was not permissible as it did not dispose of the appeal on merits. The matter was set aside for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without a disposal on merits. The assessee did not appear before the ITAT, and no adjournment was sought.

What were the issues?

Whether an ex-parte order by the CIT(A) for non-prosecution, without disposal on merits, is legally sustainable.

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 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:

1.

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-17, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06.03.2019 for the Assessment Year 2012-13.

2.

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: 2012-13 Lookline Projects Consultants 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. Lookline Projects Consultants Pvt. Ltd., 1/40, Netaji Nagar Colony, 3rd Floor, Kolkata-700 092.

2. ITO, Ward-1(2), Kolkata.

3. CIT(A)-17, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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