What did the Tribunal hold?

The ITAT found that the CIT(A) had passed a cryptic order without adjudicating on merits, violating principles of natural justice. Therefore, the ITAT restored the issue to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee did not appear. The assessee then preferred an appeal before the ITAT against this order.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without considering the merits of the appeal, and whether principles of natural justice were followed.

M/S Sen & Singh Engineers vs A.C.I.T., Circle-31 | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 31.10.2019Pronounced: 31.10.2019

ORDER

Per Shri A.T.Varkey, JM

This is an appeal preferred by the assessee against the order of Ld. CIT(A) – 9, Kolkata dated 28.03.2019 for AY 2012-13.

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

At the outset, after 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 note that the ld. CIT(A) has not disposed off the case on merits and passed a cryptic order. 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.

Sen & Singh Engineering., AY 2012-13 4. In the result, appeal of assessee is allowed for statistical purposes.

M/S SEN & SINGH ENGINEERS,KOLKATA vs. A.C.I.T.,CIRCLE-31, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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