IMTIAZ HOSSAIN SARENG,HOWRAH vs. ITO, WARD 46(2), KOLKATA, KOLKATA

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ITA 861/KOL/2017Status: DisposedITAT Kolkata11 December 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that dismissing the appeal for non-prosecution without deciding on merits violates the principles of natural justice. The order of the CIT(A) was set aside and the matter was restored for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution without a decision on merits. The assessee did not appear before the ITAT, and their adjournment application was rejected.

What were the issues?

Whether an ex-parte order by the CIT(A) dismissing an appeal for non-prosecution without adjudicating on merits is valid. Whether principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Date of concluding the hearing : November 28th, 2019 Date of pronouncing the order : December 11th, 2019 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)-14, Kolkata [‘CIT(A)’ for short] dated 30.01.2017 u/s 251 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2009-10.

2.

None appeared on behalf of the assessee. There was an application for adjournment. After perusing the same we are of the opinion that this is not a fit case for grant of adjournment. Hence we reject the same and dispose off the case ex-parte qua the assessee after hearing the ld. DR. 3. Heard the ld. DR. In this case the ld. CIT(A) has passed ex-parte order. He has not disposed off the case on merits. He has dismissed the same for non-prosecution. This is against the law. Hence we set aside the order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the grounds of violation of principles of natural justice. 4. The ld. CIT(A) shall dispose off the case on merits after giving the assessee adequate opportunity of being heard.

Assessment Year: 2009-10 Imtiaz Hossain Sareng. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 11th December, 2019.

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