What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without disposing of the appeal on merits, which is not permissible. The matter was therefore set aside for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte due to non-appearance. The assessee then filed an appeal before the ITAT against this ex-parte order.

What were the issues?

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

Edmond Finvest Pvt. Ltd. vs DCIT | ITAT Kolkata 2020

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2014-15 Edmond Finvest Pvt. Ltd...................................................................................................................Appellant [PAN : AAACE 6908 L] Vs. DCIT, Circle-12(1), 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)-4, Kolkata dated 26.03.2019 (‘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: 2014-15 Edmond Finvest 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. Edmond Finvest Pvt. Ltd., 225C, A.J.C. Bose Road, 4th Floor, Kolkata-700 020.

2. DCIT, Circle-12(1), Kolkata.

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

EDMOND FINVEST PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-12(1), KOLKATA

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