NEW INDIA CONSTRUCTION CO.,HOWRAH vs. A.C.I.T.,(OSD) WARD-33(3), KOLKATA

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ITA 887/KOL/2019Status: DisposedITAT Kolkata27 September 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was directed to appear before the CIT(A) and cooperate in the proceedings.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-prosecution, meaning the assessee did not appear or present their case. The ITAT noted that the appeals were not decided on merits.

What were the issues?

Whether the appeal was rightly dismissed for non-prosecution and if the assessee should be given another opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 250

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 : September 23rd, 2019 Date of pronouncing the order : September 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- Both these appeals filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-9, Kolkata (‘CIT(A)’ for short) dated 06.03.2019 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

2.

None appeared on behalf of the assessee.

3.

After considering the arguments of ld. DR and perusal of the papers on record, I find that the ld. first appellate authority at para 4 of his order has dismissed the appeal for non-prosecution. The appeal has not been disposed off on merits. Under these circumstances, I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard. The assessee is directed to appear before the ld. CIT(A), take notice and thereafter, co- operate in the disposal proceedings.

2 & 888/Kol/2019 AYs: 2010-11 & 2011-12 New India Construction Co. 4. In the result, the appeals of the assessee are allowed for statistical purposes. Kolkata, the 27th September, 2019.

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