FORWARD LOOKING ADVISORY SERVICES PRIVATE LIMITED,KOLKATA vs. I.T.O.WARD-5(4), KOLKATA

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ITA 1383/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passing an ex-parte order without disposing of the appeal on merits is not permissible. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was filed against the CIT(A)'s ex-parte order. The assessee did not appear before the ITAT, nor did they file for an adjournment.

What were the issues?

Whether an ex-parte order by the CIT(A) without adjudication on merits is permissible in law.

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]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2013-14 Forward Looking Advisory Services Pvt. Ltd.............................................................Appellant [PAN: AAACF 3743 L] Vs. ITO, Ward-5(4), Kolkata.………….....................................…......……............................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Dhrubajyoti Ray, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : November 05th, 2019 Date of pronouncing the order : November 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-7, Kolkata [‘CIT(A)’ for short] dated 06.05.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for the AY 2013-14.

2.

None appeared on behalf of the assessee. There is no petition filed for adjournment either. Under these circumstances I dispose off the case ex-parte qua the assessee.

3.

I find that the ld. CIT(A) has passed an ex-parte order. The appeal has not been disposed off on merits. This is not permissible in law. Hence, I restore the matter to the file of the ld. first appellate authority for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.

Assessment Year: 2013-14 Forward Looking Advisory Services Pvt. Ltd. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th November, 2019.

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