ADINATH BIOLABS LIMITED,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

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ITA 71/KOL/2020Status: DisposedITAT Kolkata21 October 2020AY 2011-122 pages
AI SummaryRemanded

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.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without disposing of the matter on merits. The assessee did not appear before the ITAT, and no adjournment was sought.

What were the issues?

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

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 ‘B’ BENCH, KOLKATA

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

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)-2, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 18.11.2019 for the Assessment Year 2011-12.

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.

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