INTELLECTUAL SECURITIES PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 1(2), KOLKATA

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ITA 2453/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee did not appear. The CIT(A) did not decide the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) without adjudicating on merits is valid and if 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 ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

order : February 19th, 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) – 17, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 19/07/2019, for the Assessment Year 2010-11.

1.

2. Heard rival contentions. On 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 dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in 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 violations of the principles of natural justice.

3.

In the result, appeal of 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}

Assessment Year: 2010-11 M/s. Intellectual Securities Pvt. Ltd. M/s. Intellectual Securities Pvt. Ltd Copy of the order forwarded to: 1. M/s. Intellectual Securities Pvt. Ltd M/s. Intellectual Securities Pvt. Ltd 277, B.B. Ganguly Street Room No. 306 3rd Floor Kolkata – 700 012

2.

Income Tax Officer, Ward-1(2), Kolkata 1(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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