SRI KAMAL SINGH BAID,KOLKATA vs. I.T.O.,WARD-46(2), KOLKATA

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ITA 1416/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2012-132 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 after providing the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without a proper hearing. The ITAT noted that the CIT(A) had passed an ex-parte order, which is not permissible in law.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without adjudicating 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]

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)-9, Kolkata [‘CIT(A)’ for short] dated 27.03.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for the AY 2012-13.

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: 2012-13 Sri Kamal Singh Baid.

Copy of the order forwarded to:

1. 1. Sri Kamal Singh Baid, Flat No. 6B, Gardenia Homes, 6th Floor, 227/1A, A.J.C. Bose Road, Kolkata-700 020.

2. ITO, Ward-46(2), Kolkata.

3. CIT(A)-9, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

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