What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It found that the CIT(A) had passed an ex-parte order without adjudicating on merits, which is not permissible. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

The assessee filed an appeal before the ITAT after a delay of 57 days. The assessee had not appeared before the CIT(A), resulting in an ex-parte order dismissing the appeal.

What were the issues?

Whether an ex-parte order by the CIT(A) without considering the merits of the case is valid. Whether principles of natural justice were violated.

Shri Dinkar Maheswari vs ITO | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy, Hon’ble

order : February 26th, 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) – 8, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/05/2019, for the Assessment Year 2014-15.

At the outset I find that there is a delay of 57 (Fifty Seven) days in filing of this appeal by the assessee. After perusing the petition for condonation, I am convinced that the assessee was prevented by sufficient cause from filing the appeal in time. Hence the delay is condoned and the appeal is admitted.

Heard rival contentions. On perusing the order passed by the ld. CIT(A), I 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. I find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, I 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 26th day of February, 2020.

Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 26.02.2020 {SC SPS}

Assessment Year: 2014-15 Dinkar Maheshwari Copy of the order forwarded to: 1. Dinkar Maheshwari 25A, Ballygunge Park Kolkata – 700 019

2. Asstt. Commissioner of Income Tax, Circle Asstt. Commissioner of Income Tax, Circle-30, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

SHRI DINKAR MAHESWARI,KOLKATA vs. ITO, WD-30, KOLKATA

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