MANOJ KR.ANIL KR.ENGINEERING PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIECLE-3(1), KOLKATA

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ITA 294/KOL/2020Status: DisposedITAT Kolkata06 July 2020AY 2013-142 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 matter was set aside to the CIT(A) for fresh adjudication.

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 legally 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 ‘A’ BENCH, KOLKATA

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2013-14 Manoj Kr. Anil Kr. Engineering Private Limited......................................................................Appellant [PAN: AAFCM 4305 G] Vs. DCIT, Circle-3(1), Kolkata…..……………..….....................................................................……....Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Dhrubajyoti Ray, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : July 6th, 2020 Date of pronouncing the order : July 6th, 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)-16, Kolkata dated 20.12.2018 (‘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.

2 Assessment Year: 2013-14 Manoj Kr. Anil Kr. Engineering Private Limited. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 6th July, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 06.07.2020 Bidhan Copy of the order forwarded to:

1. 1. Manoj Kr. Anil Kr. Engineering Private Limited, C/o Rajesh Mohan & Associates, Unit No. 18, 5th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata-700 013.

2. DCIT, Circle-3(1), Kolkata.

3. CIT(A)-16, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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