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

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ITA 1357/KOL/2019Status: DisposedITAT Kolkata04 November 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A)'s ex-parte order without deciding on merits was not in accordance with law. Therefore, 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 was dismissed ex-parte by the CIT(A) due to non-appearance. The assessee then filed an appeal before the ITAT. The ITAT noted that the CIT(A) had not decided the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) without deciding on merits is valid. 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 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) – 01, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 27/02/2019, for the Assessment Year 2011-12.

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 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 Assessment Year: 2011-12 Ram Gopal Agarwal restore the issue to the file of the ld. CIT(A), for fresh adjudicati restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance on, 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, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes.

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