KAMLESH PRASAD GUPTA,KOLKATA vs. I.T.O.,WARD-40(3), KOLKATA

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ITA 1609/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Assessing Officer for fresh adjudication on merits. The assessee was to be given an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's non-appearance. The CIT(A) did not decide the case on merits. The assessee requested the matter be restored to the AO for proper examination.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without disposing of the case on merits. Whether the matter should be restored to the AO for proper examination of facts and evidence.

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 ‘SMC’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy]

order

: February 19th, 2020 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-12, Kolkata [‘CIT(A)’ for short] dated 05.04.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2015-16.

2.

The ld. CIT(A) passed an ex-parte order on the ground that the assessee has not appeared before him. He did not dispose off the case on merits. 3. Be it as it may, I find that in this case, the issues are such that would require examination of evidences and facts by the AO. The assessee has submitted before me that the matter be restored to the file of the AO as it would enable him to explain the issues in the proper perspective. 4. The ld. DR had no objection to the same. 5. Under these circumstances, I restore the matter to the file of the AO for fresh adjudication on merits in accordance with law after giving the assessee adequate opportunity of being heard.

Assessment Years: 2015-16 Kamlesh Prasad Gupta. 6. In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 19th February, 2020.

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