DEVI TRADECOM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-2(2), KOLKATA

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ITA 1880/KOL/2019Status: DisposedITAT Kolkata11 August 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the appeal without a speaking order was not permissible. The assessee's statutory right to appeal cannot be disregarded lightly.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance on multiple dates. The CIT(A) did not decide the case on merits, despite the assessee having filed grounds of appeal and a statement of facts.

What were the issues?

Whether the CIT(A) can dismiss an appeal ex parte without passing a speaking order, thereby denying the assessee's statutory right to appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Hearing: 20.07.2020
2.

None appeared for the assessee. We note that the ld. CIT(A) has passed ex parte order and has not decided the case on merits. The ld. CIT(A) only notes that on 15-05- 2017, 16-06-2017 and 21-12-2018, there was non-compliance and none appeared on behalf of assessee. He notes that none appeared on behalf of assessee on the aforesaid dates, so according to him the assessee was not interested to pursue the appeal and he dismissed the appeal. However, we note that the assessee had filed before the ld. CIT(A) five (5) grounds of appeal as well as filed the statement of facts. However, the ld. CIT(A) has dismissed the appeal without passing a speaking order, which action of the ld. CIT(A) cannot be countenanced.

3. It should be kept in mind that if an assessee is aggrieved by the order of the AO, then it (assessee) has the statutory right to file an appeal before the ld. CIT(A). This valuable/statutory right of the assessee cannot be lightly brushed aside by passing non- speaking order. We expect the assessee to be diligent while pursuing the appeal. In the light

Devi TradecomP.Ltd. of above discussion, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored back to him with direction to pass a speaking order by going through the statements of facts as well as oral/written submissions/documents, if any, filed by the assessee. The assessee is directed to be diligent and either appear or/and file necessary papers before him, if advised to do so. 4. In the result, the appeal of assessee is allowed for statistical purpose.

Order is pronounced in the open court on 11 Aug.2020.

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