CONTINENTAL ROAD CARRIERS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(1), KOLKATA

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ITA 867/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2015-162 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an ex-parte dismissal for non-prosecution is not permissible in law. The matter was therefore set aside to the CIT(A) for fresh adjudication.

What were the facts?

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

What were the issues?

Whether an ex-parte dismissal for non-prosecution by the CIT(A) is permissible in law and whether the principles of natural justice were violated.

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]

Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : October 31st, 2019 Date of pronouncing the order : October 31st, 2019 ORDER Per J. Sudhakar Reddy, AM :- This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-1, Kolkata [‘CIT(A)’ for short] dated 14.03.2019.

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. CIT(A) 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 ld. CIT(A) 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 ld. CIT(A) for fresh adjudication in accordance with law.

Assessment Year: 2015-16 Continental Road Carriers 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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