What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed a cryptic ex-parte order without disposing of the case on merits. Therefore, the Tribunal restored the issue to the file of the CIT(A) for fresh adjudication.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear before the ITAT, and the appeal was disposed of ex-parte. The CIT(A) had also passed an ex-parte order dismissing the assessee's appeal.

What were the issues?

Whether the CIT(A) followed principles of natural justice by passing an ex-parte order without disposing of the appeal on merits.

Shri Prashanta Sen, Sodepur vs I.T.O.Ward-51(3) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 31.10.2019Pronounced: 31.10.2019

ORDER

Per Shri A.T.Varkey, JM

This is an appeal preferred by the assessee against the order of Ld. CIT(A) – 15, Kolkata dated 25.01.2019 for AY 2009-10.

None appeared on behalf of the assessee at the time of hearing before us. There is no application for adjournment either. Under these circumstances, we dispose off the case ex- parte on merits qua the assessee after hearing the ld. Departmental Representative.

At the outset, after 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 note that the ld. CIT(A) has not disposed off the case on merits and passed a cryptic order. 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.

Prashanta Sen, AY 2009-10 5. In the result, appeal of assessee is allowed for statistical purposes.

SHRI PRASHANTA SEN,SODEPUR vs. I.T.O.WARD-51(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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