What did the Tribunal hold?

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

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

What were the issues?

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

M/S Pratius Merchants Pvt. Ltd. vs ITO | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

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

M/s. Pratius Merchants Pvt. Ltd....................................................................................................Appellant [PAN: AABCP 5358 E] Vs. ITO, Ward-1(4), Kolkata……..……………..….....................................................................……...Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : June 15th, 2020 Date of pronouncing the order : July 8th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-14, Kolkata dated 17.02.2017 (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

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.

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.

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: 2011-12 M/s. Pratius Merchants Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 8th July, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 08.07.2020 Bidhan Copy of the order forwarded to:

1. 1. M/s. Pratius Merchants Pvt. Ltd., 1/1, Ground Floor, Ambika Vihar, Hardattari Chamaria Road, Howrah-711 101.

2. ITO, Ward-1(4), Kolkata.

3. CIT(A)-14, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

M/S PRATIUS MERCHANTS PVT. LTD.,KOLKATA vs. ITO, WD-1(4), KOLKATA

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