AJIT HALDER,MURSHIDABAD vs. I.T.O.,WARD-42(3), MURSHIDABAD

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ITA 1074/KOL/2019Status: DisposedITAT Kolkata17 October 2019AY 2013-142 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 file of the Assessing Officer for fresh adjudication. This was done due to the violation of principles of natural justice at the assessment stage.

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, leading to a dismissal for non-prosecution.

What were the issues?

Whether an ex-parte order by the CIT(A) for non-prosecution is permissible. Whether the matter should be restored to the AO for fresh adjudication due to violation of natural justice.

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)-12, Kolkata dated 20.02.2019.

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 AO may verify the same.

Assessment Year: 2013-14 Ajit Halder 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 17th October, 2019.

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