What did the Tribunal hold?

The ITAT found that the CIT(A) had not decided the appeal on merits, which is contrary to law. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

The assessee did not appear before the CIT(A), leading to an ex-parte order dismissing the appeal. Subsequently, the assessee also did not appear before the ITAT, and no adjournment was sought.

What were the issues?

Whether an ex-parte order by the CIT(A) without deciding on merits is valid and if the ITAT should restore the issue to the CIT(A) for fresh adjudication.

Anita Katyal vs ACIT | s.250 | ITAT Kolkata 2019

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) – 09, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2019, for the Assessment Year 2012-13.

None appeared on behalf of the assessee. There is no application for adjournment either. Under these circumstances, we dispose off the case ex-parte qua the assessee after hearing the ld. Departmental Representative.

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 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 grounds of natural justice.

Assessment Year: 2012-13 Anita Katyal

In the result, appeal of assessee is allowed for statistical In the result, appeal of assessee is allowed for statistical purposes. purposes.

Kolkata, the Kolkata, the 4th day of November, 2019. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 04.11.2019 {SC SPS} Copy of the order forwarded to: opy of the order forwarded to:

1. 1. Anita Katyal 8/1/3, Loudon Street 3rd Floor Kolkata – 700 017 2. Asstt. Commissioner of Income Tax, Circle Asstt. Commissioner of Income Tax, Circle-32, Kolkata 3. CIT(A)- 4. CIT- , Sent through e-mail.

5. CIT(DR), Kolkata Benches, Kolkata. DR), Kolkata Benches, Kolkata.

ANITA KATYAL,KOLKATA vs. ACIT, CIRCLE-32, KOLKATA

What did the Tribunal hold?

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