What did the Tribunal hold?

The ITAT held 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.

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

What were the issues?

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

Sunil Basak vs I.T.O., Ward-45(4) | ITAT Kolkata 2019

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

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

Appearances by: None, appeared on behalf of the assessee. Shri Dhrubojyoti Ray, JCIT, Sr. D/R, appearing on behalf of the Revenue Date of concluding the hearing : November 4th, 2019 Date of pronouncing the order : November 4th, 2019 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) – 13, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/02/2019, 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 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.

Assessment Year: 2014-15 Sunil Basak 4. In the result, appeal of assessee is allowed In the result, appeal of assessee is allowed for statistical purposes. for statistical purposes.

Kolkata, the Kolkata, the 4th day of November, 2019. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 04.11.2019 {SC SPS} Copy of the order forwarded to: forwarded to:

1. 1. Sunil Basak 30/H, Ramkrishna Samadhi Road 30/H, Ramkrishna Samadhi Road Kolkata – 700 054 2. Income Tax Officer, Ward-45(4), Kolkata 45(4), Kolkata 3. CIT(A)- 4. CIT- , Sent through e-mail.

5. CIT(DR), Kolkata Benches, Kolkata. DR), Kolkata Benches, Kolkata.

SUNIL BASAK,KOLKATA vs. I.T.O.,WARD-45(4), KOLKATA

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