ASANSOL ALLOYS PVT. LTD.,KOLKATA vs. ITO, WD-3(3), KOLKATA, KOLKATA

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ITA 1221/KOL/2017Status: DisposedITAT Kolkata19 February 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passing an ex-parte order without disposing of the case on merits is not permissible. Therefore, the case was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for AY 2012-13. The assessee did not appear before the CIT(A), resulting in an ex-parte order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without considering the merits of the case 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 ‘A’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri S.S. Godara, Hon’ble]

order : February 19th, 2020 O R D E R Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 9, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/02/2017, for the Assessment Year 2012-13.

2.

Heard rival contentions. After 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. The ld. CIT(A) has not disposed off the case on merits. This is not permissible under 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 violation of principles of natural justice

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