ANIL KUMAR MISHRA,HOWRAH vs. I.T.O.,WARD-47(2), KOLKATA

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ITA 1165/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2012-132 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and did not decide the appeal on merits. The Tribunal agreed that dismissal for non-prosecution without proper opportunity is not permissible.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee contended that documents were furnished to the AO but ignored, and no proper opportunity of being heard was given.

What were the issues?

Whether the ex-parte order passed by the CIT(A) for non-appearance without disposing of the appeal on merits is legally sustainable. Whether principles of natural justice were violated at the assessment stage.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]

Appearances by: Sh. Miraj D. Shah, AR, appeared on behalf of the Assessee. Sh. Supriyo Pal, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : October 31st, 2019 Date of pronouncing the order : October 31st, 2019

ORDER

Per J. Sudhakar Reddy, AM:

1.

This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-14, Kolkata [‘CIT(A)’ for short] dated 27.01.2017.

2.

After hearing rival contentions we find that the ld. CIT(A) has passed an ex-parte order for non-appearance of the assessee. The ld. AR submitted that all the documents were furnished before the AO but he has ignored the same and has made the addition. He submitted that no proper opportunity of being heard was given to the assessee. The ld. CIT(A) has also not disposed off the appeal on merits. Such dismissal for non- prosecution is not permissible in law. The ld. Counsel for the assessee submitted that the case may be restored to the file of the AO for fresh adjudication in accordance with law. 3. The ld. DR submitted that the issue may be restored to the file of the ld. AO as there was violation of principles of natural justice at the stage of the assessment itself.

Assessment Year: 2012-13 Anil Kumar Mishra 4. Under these circumstances in view of the above submission, we set aside the matter to the file of the ld. AO for fresh adjudication in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.

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