What did the Tribunal hold?

The Tribunal held that passing an ex-parte order without deciding on merits is not permissible. The case was restored to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee did not appear. The CIT(A) did not decide the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) without adjudicating on merits is valid and if principles of natural justice were violated.

Mithun Biswas vs I.T.O., Ward-51(1) | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble

order : September 4th , 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 15, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 15/01/2019, for the Assessment Year 2014-15.

2. After hearing rival contentions and on perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice.

In the result, appeal of assessee is allowed for statistical purposes. Kolkata, the 4th day of September, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 04.09.2020 {SC SPS}

Assessment Year: 2014-15 Mithun Biswas Copy of the order forwarded to: 1. Mithun Biswas C/o Sri Jitendra Kaushik, Advocate C/o Sri Jitendra Kaushik, Advocate 19D, Muktaram Babu Street Kolkata – 700 007

Income Tax Officer, Ward -51(1), Kolkata 51(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

MITHUN BISWAS,KOLKATA vs. I.T.O.,WARD-51(1), KOLKATA

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