MUKTA COMMOSALE PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(2), KOLKATA

PDF · subscribers
ITA 390/KOL/2019Status: DisposedITAT Kolkata23 September 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex-parte order passed by the CIT(A) and restored the matter to the CIT(A) for fresh adjudication in accordance with law.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-appearance. The ITAT noted that the CIT(A) did not dispose of the appeal on merits, which is not permissible.

What were the issues?

Whether an ex-parte order passed by the CIT(A) for non-prosecution without disposing of the appeal on merits is valid.

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 ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 21st, 2020 Date of pronouncing the order : September 23rd, 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)-9, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 19.12.2018 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 Mukta Commosale Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 23rd September, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 23.09.2020 Bidhan Copy of the order forwarded to:

1. 1. Mukta Commosale Pvt. Ltd., 40/4 Strand Road, 2nd Floor, Kolkata-700 001.

2. ITO, Ward-4(2), Kolkata.

3. CIT(A)-9, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

Recent GST High Court judgments

Search GST case law →