SWABHUMI INFRASTRUCTURE DEVELOPMENT (P) LTD.,KOLKATA vs. I.T.O.,WARD-(5), KOLKATA

PDF · subscribers
ITA 1069/KOL/2019Status: DisposedITAT Kolkata17 October 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter to the Assessing Officer for fresh adjudication. The assessee was directed to pay costs of ₹5,000/- to the Prime Minister Relief Fund.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without disposing of the appeal on merits. The assessee did not appear, and the Revenue suggested restoring the issue to the AO due to potential violation of natural justice at the assessment stage.

What were the issues?

Whether an ex-parte order by the CIT(A) for non-prosecution is permissible, and if the matter should be restored to the AO for fresh adjudication.

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy

Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanna, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : October 17th, 2019 Date of pronouncing the order : October 17th, 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)-2, Kolkata dated 07.02.2019.

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 I set aside the matter to the file of the AO for fresh adjudication in accordance with law.

5.

The assessee is directed to pay costs of ₹5,000/- to the Prime Minister Relief Fund. The ld. AO shall ensure compliance.

Assessment Year: 2014-15 Swabhumi Infrastructure Development Pvt. Ltd. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 17th October, 2019.

Latest GST High Court judgments

Search GST case law →