What did the Tribunal hold?

The ITAT held that the CIT(A) should not have passed an ex-parte order without deciding the case on merits. The matter was restored to the CIT(A) for fresh adjudication.

The assessee did not appear before the CIT(A), resulting in an ex-parte order dismissing the appeal. The ITAT noted that the CIT(A) did not decide the case on merits.

What were the issues?

Whether an ex-parte order by the CIT(A) without deciding on merits is in accordance with law and principles of natural justice.

M/S. Balaji Motors vs ACIT | ITAT Kolkata 2019

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

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

Appearances by: None, appeared on behalf of the assessee. Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the Revenue Date of concluding the hearing : October 31st, 2019 Date of pronouncing the order : October 31st, 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. 22/11/2018, for the Assessment Year 2013-14.

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: 2015-16 M/s. Balaji Motors 4. In the result, appeal of assessee is allowed for statistical purposes. lt, appeal of assessee is allowed for statistical purposes. lt, appeal of assessee is allowed for statistical purposes.

Kolkata, the Kolkata, the 31st day of October, 2019. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : 31.10.2019 {SC SPS} Copy of the order forwarded to: opy of the order forwarded to: 1. M/s. Balaji Motors 2nd Floor 19A, Jawaharlal Nehru Road Kolkata – 700 087 2. Asstt. Commissioner of Income Tax, Circle Asstt. Commissioner of Income Tax, Circle-33, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, 5. CIT(DR), Kolkata Benches, Kolkata.

M/S. BALAJI MOTORS,KOLKATA vs. ACIT, CIRCLE - 33, KOLKATA

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