RAM GOPAL AGARWAL,KOLKATA vs. ITO, WARD-45(1), KOLKATA, KOLKATA

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ITA 1358/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should not have dismissed the appeals ex-parte without deciding on merits. The matter was restored to the CIT(A) for fresh adjudication on grounds of natural justice.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) as the assessee did not appear. The assessee sought an adjournment before the ITAT, which was rejected.

What were the issues?

Whether the CIT(A) was justified in passing ex-parte orders without adjudicating on merits. Whether the principles of natural justice were followed.

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: 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 27th, 2019 O R D E R Per J. Sudhakar Reddy, AM :-

Both these appeals filed by the assessee are directed against separate but identical orders 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’), both dt. 27/02/2019, for the Assessment Years 2011-12 & 2014-15.

2.

None appeared on behalf of the assessee. The ld. Counsel for the assessee has filed an application seeking adjournment. The same is rejected as, in our view, this is not a fit case for grant of adjournment. Under these circumstances, we dispose off the case ex-parte qua the assessee after hearing the ld. Departmental Representative.

3.

On perusing the orders passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence ex-parte orders were passed dismissing the appeals of the assessee. We find that the ld. CIT(A) has not disposed 2 & 1358/Kol/2019 Assessment Year: 2011 Assessment Year: 2011-12 & 2014-15 Ram Gopal Agarwal off the cases on merits. This is not in accordance with law. Hence, s. This is not in accordance with law. Hence, we deem it fit to deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance 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 with law, after giving the assessee adequate opportunity of being heard, on the with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.

4.

In the result, both the both the appeals of assessee are allowed for statistical allowed for statistical purposes.

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