PROVINCIAL INVESTMENT CORPN. (P) LTD.,KOLKATA vs. ITO, WARD - 5(2), KOLKATA

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ITA 22/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the dismissal for non-prosecution was not permissible in law. The Assessing Officer had passed an ex-parte order without disposing of the appeal on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee did not appear before the Tribunal despite notice, and there was no adjournment application.

What were the issues?

Whether the dismissal of an appeal for non-prosecution without considering the 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]

Per Shri A.T.Varkey, JM:

1.

This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-2, Kolkata [‘CIT(A)’ for short] dated 12.10.2018.

2.

None appeared on behalf of the assessee despite issue of notice by RPAD. There is no application for adjournment either. We find that the ld. Assessing Officer (‘AO’ for short) has passed an ex-parte order. He has not disposed off the appeal on merits. Such dismissal for non-prosecution is not permissible in law.

3.

The ld. DR submitted that the issue may be restored to the file of the AO as there was violation of principles of natural justice at the stage of the assessment itself.

4.

Under these circumstances we set aside the matter to the file of the AO for fresh adjudication in accordance with law.

Assessment Year: 2012-13 Provincial Investment Corporation Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.

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