What did the Tribunal hold?

The ITAT held that the CIT(A) should not have passed an ex-parte order without disposing of the case on merits. Therefore, the case was restored to the file of the CIT(A) for fresh adjudication.

The assessee company's appeal before the CIT(A) was dismissed ex-parte as the assessee did not appear. The assessee then filed an appeal before the ITAT. The ITAT noted that the CIT(A) had not disposed of the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) is valid without disposing of the appeal on merits. Whether principles of natural justice were followed.

M/S. Aryan Promoters Pvt. Ltd. vs ITO | ITAT Kolkata 2019

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2012-13 M/s. Aryan Promoters Pvt. Ltd...…………........................................................……………….…......Appellant 72/4, Shambhu Nath Pandit Street Kolkata – 700 025 [PAN : AAGCA 2975 B] Vs. Income Tax Officer, Ward-3(2), Kolkata…………….....................................….………....…....Respondent Appearances by: None, appeared on behalf of the assessee. Dr. A.K. Nayak, CIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : November 19th, 2019 Date of pronouncing the order : December 5th, 2019 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) – 9, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/02/2017, for the Assessment Year 2012-13.

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.

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.

In the result, appeal of assessee is allowed for statistical purposes. Kolkata, the 5th day of December, 2019.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 05.12.2019 {SC SPS}

2 M/s. Aryan Promoters Pvt. Ltd M/s. Aryan Promoters Pvt. Ltd Assessment Year: 2012-13 Copy of the order forwarded to: 1. M/s. Aryan Promoters Pvt. Ltd Promoters Pvt. Ltd 72/4, Shambhu Nath Pandit Street 72/4, Shambhu Nath Pandit Street Kolkata – 700 025

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

M/S. ARYAN PROMOTERS PVT. LTD.,KOLKATA vs. ITO, WARD - 3(2), KOLKATA, KOLKATA

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