MEDICA HOSPITALS PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-5(2), KOLKATA

PDF · subscribers
ITA 720/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that dismissing an appeal for non-prosecution without disposing it on merits is not permissible. The matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The CIT(A) had not disposed of the appeal on merits but dismissed it for non-prosecution.

What were the issues?

Whether an ex-parte order of dismissal for non-prosecution by the CIT(A) is legally sustainable without adjudicating the appeal on merits.

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 06.12.2018.

2.

After hearing rival contentions we find that the ld. first appellate authority 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 Assessing Officer (‘AO’ for short) 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: 2015-16 Medica Hospital Private Limited 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.

Recent GST High Court judgments

Search GST case law →