What did the Tribunal hold?

The tribunal held that an ex-parte dismissal for non-prosecution is not permissible in law. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

The assessee filed an appeal against the order of the CIT(A). The CIT(A) passed an ex-parte order without disposing of the appeal on merits.

What were the issues?

Whether an ex-parte order passed by the CIT(A) for non-prosecution is legally valid.

Venkatesh Griha Nirman (P) Ltd. vs I.T.O., Ward-1(4) | 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: 2012-13 Venkatesh Griha Nirman (P) Ltd..................................................................................................Appellant [PAN: AABCV 9675 Q] Vs. ITO, Ward-1(4), Kolkata……..……………..….....................................................................……...Respondent Appearances by: Sh. Subhash Agarwal, Adv., 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)-12, Kolkata dated 23.10.2019 (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

After hearing rival contentions, 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.

Under these circumstances we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

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

Assessment Year: 2012-13 Venkatesh Griha Nirman (P) Ltd. Copy of the order forwarded to:

1. 1. Venkatesh Griha Nirman (P) Ltd. C/o. Subhash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700 069.

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

3. CIT(A)-12, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

VENKATESH GRIHA NIRMAN (P) LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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