M/S SEN & SINGH ENGINEERS,KOLKATA vs. A.C.I.T.,CIRCLE-31, KOLKATA

PDF · subscribers
ITA 1287/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2013-142 pages
AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee did not appear before the CIT(A), resulting in an ex-parte order. The CIT(A) did not decide the case on merits.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without deciding the case on merits is valid. Violation of principles of natural justice.

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) – 09, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 29/03/2019, for the Assessment Year 2013-14.

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

3.

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

1.

Assessment Year: 2013-14 M/s. Sen & Singh Engineers Copy of the order forwarded to: opy of the order forwarded to:

1. 1. M/s. Sen & Singh Engineers M/s. Sen & Singh Engineers 355/1, Upen Banerjee Road Parnasree Kolkata – 700 060 2. Asst. Commissioner of Income Tax, Circle Commissioner of Income Tax, Circle-31, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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

Recent GST High Court judgments

Search GST case law →