What did the Tribunal hold?

The ITAT set aside the ex-parte order of the CIT(A) due to a violation of natural justice. The matter was restored to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte without a decision 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) without a decision on merits is permissible. Whether the principles of natural justice were violated.

M/S. Mannat Tradecom Pvt. Ltd… vs ITO | 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)-7, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 23.03.2017 for the Assessment Year 2012-13.

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 M/s. Mannat Tradecom 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. M/s. Mannat Tradecom Pvt. Ltd., Melahait, JL No. 105, Bishnubar-1, Tamluk, Purba Medinipur, West Bengal-721 630.

2. ITO, Ward-27(4), Haldia.

3. CIT(A)-7, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

M/S. MANNAT TRADECOM PVT. LTD.,PURBA MEDINIPUR vs. ITO, WARD - 27(4), HALDIA

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