NARENDRA NATH KUMBHAT,MURSHIDABAD vs. I.T.O.,WARD-42(1), MURSHIDABAD

PDF · subscribers
ITA 1807/KOL/2019Status: DisposedITAT Kolkata08 January 2020AY 2014-152 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT found that the CIT(A)'s ex-parte dismissal without considering the merits violated the principles of natural justice. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee did not appear before the CIT(A), leading to an ex-parte dismissal of their appeal. The ITAT noted that the CIT(A) did not adjudicate the case on merits.

What were the issues?

Whether an appeal can be dismissed ex-parte by the CIT(A) without adjudicating on merits, violating 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 ‘SMC’ BENCH, KOLKATA

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

order : January 8th, 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) – 12, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 12/06/2019, for the Assessment Year 2014-15.

2.

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

1.

3. 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 in accordance with 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.

4.

In the result, appeal of assessee is allowed for statistical purposes.

Kolkata, the 8th day of January, 2020. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 08.01.2020 {SC SPS}

Assessment Year: 2014-15 Narendra Nath Kumbhat Copy of the order forwarded to: opy of the order forwarded to: 1. Narendra Nath Kumbhat Sagardighi Near Railway Station Murshidabad - 742226 2. Income Tax Officer, Ward-42(1), Kolkata 42(1), Kolkata

3.

4. CIT(A)- 5. CIT- , Sent through e-mail. 6. CIT(DR), Kolkata Benches, Kolkata. DR), Kolkata Benches, Kolkata.

Recent GST High Court judgments

Search GST case law →