RADIAL RUBBER INDUSTRIES,KOLKATA vs. ITO, WARD-29(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 172/KOL/2020Status: DisposedITAT Kolkata19 August 2020AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

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 before the CIT(A) was decided ex-parte due to the assessee's non-appearance. The CIT(A) did not dispose of the appeal on merits. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether an ex-parte dismissal for non-prosecution by the CIT(A) is valid. Whether 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 ‘B’ BENCH, KOLKATA

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2010-11 Radial Rubber Industries...............................................................................................................Appellant [PAN: AAAFR 7498 A] Vs. ITO, Ward-29(1), Kolkata.………………..….....................................................................……......Respondent Appearances by: None appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : August 17th, 2020 Date of pronouncing the order : August 19th, 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)-8, Kolkata dated 12.12.2019 (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2010-11.

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.

4.

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: 2010-11 Radial Rubber Industries. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th August, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 19.08.2020 Bidhan Copy of the order forwarded to:

1. 1. Radial Rubber Industries, 9Q, Abinash Chowdhury Lane, Topsia, Kolkata-700 046.

2. ITO, Ward-29(1), Kolkata.

3. CIT(A)-8, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

Recent GST High Court judgments

Search GST case law →