What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without disposing of the case on merits, which violates principles of natural justice. Therefore, the issue was restored to the CIT(A) for fresh adjudication.

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

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without adjudicating the case on merits, thereby violating the principles of natural justice.

Swapan Kumar Saha vs I.T.O., Ward-43(1) | ITAT Kolkata 2020

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

Before: Shri J. Sudhakar Reddy, 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) – 13, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01/03/2019, for the Assessment Year 2012-13.

None appeared on behalf of the assessee. There is no petition for adjournment either. Under these circumstances, we dispose off the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.

Heard the ld. D/R. After 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. The ld. CIT(A) has not disposed off the case on merits. This is not in accordance with 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 violation of principles of natural justice.

In the result, appeal of the assessee is allowed for statistical purposes as directed above. Kolkata, the 19th day of February, 2020. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 19.02.2020 {SC SPS}

Assessment Year: 2012-13 Swapan Kumar Saha Copy of the order forwarded to: opy of the order forwarded to:

1. 1. Swapan Kumar Saha 385, Rabindra Sarani Kolkata – 700 005 2. Income Tax Officer, Ward-43(1), Kolkata 43(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

SWAPAN KUMAR SAHA,KOLKATA vs. I.T.O.,WARD-43(1), KOLKATA

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