SHRISTI VINCOM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-10(2), KOLKATA

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ITA 80/KOL/2020Status: DisposedITAT Kolkata14 July 2020AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte dismissal by the CIT(A) was not permissible. The matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without a decision on merits. The assessee did not appear before the ITAT either.

What were the issues?

Whether an ex-parte dismissal by the CIT(A) for non-prosecution is permissible and whether 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 ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member) Assessment Year: 2010-11 Shristi Vincom Pvt. Ltd.....................................................................................................................Appellant [PAN: AAMCS 3858 F] Vs. ITO, Ward-10(2), Kolkata.………………..….....................................................................……......Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : July 14th, 2020 Date of pronouncing the order : July 14th, 2020

ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-4, Kolkata dated 19.11.2019 (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

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 at the stage of the assessment itself. 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: 2010-11 Shristi Vincom Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 14th July, 2020.

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