What did the Tribunal hold?

The Tribunal noted that there was no proof of service of notice on the assessee in the lower appellate proceedings and the CIT(A) did not adjudicate the merits of the issue. Therefore, the case was restored to the Assessing Officer for fresh adjudication.

The assessee's appeal for AY 2013-14 was heard ex parte as no one appeared on their behalf. The CIT(A) had passed an ex parte order affirming an addition of Rs. 67,26,180/- as undisclosed income.

What were the issues?

Whether the CIT(A) order passed ex parte was valid without proper service of notice and adjudication on merits.

M/S D.G.Multi Products Firm… vs I.T.O., Ward-50(1) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “B”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM

Hearing: 16/12/2019Pronounced: 31/12/2019

Appellant by : None Respondent by : Smt. Ranu Biswas, Addl. CIT सुनवाईक�तार�ख/ Date of Hearing : 16/12/2019 घोषणाक�तार�ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (A) - 15, Kolkata’s order dated 28.02.2019 passed in case No.26/CIT(A)-15/16-17/Wd-50(1)/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Case called twice. None appears at assessee’s behest. We therefore proceed ex parte against the assessee/appellant.

It transpires during the course of hearing and with the able assistance coming from the Revenue side that the CIT(A)’s lower appellate order under challenge has been passed ex parte whilst affirming the Assessing Officer’s action making undisclosed income addition of Rs.67,26,180/- in assessment order dated 21.03.2016. Learned Departmental Representative fails to dispute that neither there is any indication of actual service of notice in the lower appellate proceedings on the assessee nor the CIT(A) has adverted to merits of the issue as contemplated u/s 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication. We therefore deem it appropriate to restore the instant lis back to the Assessing Officer for his fresh adjudication as per law within three effective opportunities of hearing.

This assessee’s appeal is allowed for statistical purposes.

Order is pronounced in the open court on 31.12.2019.

M/S D.G.MULTI PRODUCTS FIRM,NORTH 24 PARGANAS vs. I.T.O.,WARD-50(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments