KOLKATA POLICE CO-OPERATIVE BANK LTD.,KOLKATA vs. DCIT, CIRCLE-35, KOLKATA

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ITA 293/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2014-152 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the dismissal for non-prosecution was not permissible and that there was a violation of the principles of natural justice at the assessment stage. Therefore, the matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed an appeal with a delay, which was condoned. However, no one appeared on behalf of the assessee during the hearing, and the Assessing Officer had passed an ex-parte order.

What were the issues?

Whether the ex-parte assessment order and subsequent dismissal for non-prosecution violated the principles of natural justice, requiring a fresh adjudication.

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)-10, Kolkata [‘CIT(A)’ for short] dated 26.09.2017.

2.

At the outset we note that there is a delay in filing this appeal. After considering the cause for delay in filing appeal, we are convinced that the assessee was prevented by sufficient cause from filing of the instant appeal on time. Hence the delay is condoned and the appeal is admitted.

3.

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.

4.

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.

Assessment Year: 2014-15 Kolkata Police Cooperative Bank Ltd. 5. Under these circumstances we set aside the matter to the file of the AO for fresh adjudication in accordance with law.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.

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