BASUKI VYAPAAR PRIVATE LTD.,KOLKATA vs. I.T.O.,WARD-12(2), KOLKATA

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ITA 809/KOL/2019Status: DisposedITAT Kolkata17 October 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the ex-parte dismissal by the CIT(A) was not permissible. The matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without a decision on merits. The assessee appealed this order to the ITAT.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy

Appearances by: Sh. Mihir Bandyapadhyay, A/R, 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)-4, Kolkata dated 28.12.2019.

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 is directed to ensure compliance.

Assessment Year: 2009-10 Basuki Vyapar Pvt. Ltd. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 17th October, 2019.

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