DEBI PRASAD GUHA,BURDWAN vs. I.T.O.,WARD-1(4), BURDWAN

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ITA 1583/KOL/2019Status: DisposedITAT Kolkata22 July 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex-parte order due to a violation of natural justice. The appeal was remanded back to the CIT(A) for a decision on merits after hearing the assessee.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) because the assessee's authorized representative did not appear for the hearing. The assessee is challenging this dismissal before the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without hearing the assessee, and if the principles of natural justice were violated.

AI-generated summary — verify with the full judgment below

the hearing dates. Since the Ld. AR of the assessee did not appear on the date of hearing before the Ld. CIT(A), the Ld. CIT(A) decided the appeal ex-parte.This action of Ld. CIT(A) to dismiss the appeal without hearing the assessee has been assailed before us. According to us, since the order of Ld. CIT(A) is an ex parte order without hearing the assessee, for the interest of Natural Justice and fair play, we are inclined to set aside the order of the Ld. CIT(A) and remand the appeal back to the file of the Ld. CIT(A) to decide the appeal on merits after hearing the Ld.AR of the assessee and pass a speaking order.The assessee is also directed to be diligent in future and appear before the Ld. CIT(A) without fail.

3.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 22nd July, 2020. Sd/- Sd/- (J. Sudhakar Reddy) (Aby. T. Varkey) Accountant Member Judicial Member Dated 22nd July, 2020 Jd. (Sr. P.S.) Copy of the order forwarded to :

1. 1. Appellant – Shri Debi Prasad Guha, Baranilpur, Sripally, Dist. East Burdwan, West Bengal-713103.

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