M/S WEST BENGAL AGRO TEXTILE CORPORATION LTD.,KOLKATA vs. A.C.I.T.,CIRCLE-8(2), KOLKATA

PDF · subscribers
ITA 1404/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2014-152 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 in law. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT against an ex-parte order passed by the CIT(A). The assessee did not appear before the ITAT, and no adjournment petition was filed.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without adjudicating on merits is valid. The need for providing adequate opportunity of being heard to the assessee.

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]

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)-15, Kolkata [‘CIT(A)’ for short] dated 29.03.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for the AY 2014-15.

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. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th November, 2019.

1.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 27.11.2019 Bidhan

Assessment Year: 2014-15 M/s. West Bengal Agro Textile Corp. Ltd.

Copy of the order forwarded to:

1. 1. M/s. West Bengal Agro Textile Corp. Ltd., Chatterjee International, Room No. 11 & 12, 33A, J.L. Nehru Road, Kolkata-700 071 2. ACIT, Circle-8(2), Kolkata.

3. CIT(A)-15, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

Recent GST High Court judgments

Search GST case law →