SUBRATA MAJUMDER,KOLKATA vs. I.T.O.,WARD-49(3), KOLKATA

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ITA 1813/KOL/2019Status: DisposedITAT Kolkata08 January 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A)'s ex-parte dismissal without considering the merits was not in accordance with the law. 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) had not decided the case on merits.

What were the issues?

Whether an appeal can be dismissed ex-parte by the CIT(A) without adjudicating on the merits of the case, and the 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: Sri J. Sudhakar Reddy

order : January 8th, 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) – 15, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 03/05/2019, 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.

3.

Heard the ld. D/R. 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 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}

1.

Assessment Year: 2014-15 Subrata Majumder Copy of the order forwarded to: 1. Subrata Majumder 121/1, Shyamnagar Road Dumdum Kolkata – 700 055

2. Income Tax Officer, Ward-49(3), Kolkata 49(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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