M/S PRESCIENCE TECHNO INDUSTRIES,KOLKATA vs. I.T.O.,WARD-26(2), KOLKATA

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ITA 900/KOL/2019Status: DisposedITAT Kolkata27 September 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that passing an ex-parte order without disposing of the appeal on merits is not permissible in law. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The appeals were filed by two separate assessees against ex-parte orders passed by the CIT(A). The CIT(A) did not dispose of the appeals on merits.

What were the issues?

Whether the CIT(A) can pass an ex-parte order without adjudicating the appeal on merits. The need for providing adequate opportunity of being heard to the assessee.

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

Heard together (2 matters)

I.T.A. No. 900/Kol/2019
I.T.A. No. 901/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Appearances by: Ms. Rahashree Dutta & Anikesh Bannerjee, Adv., appeared on behalf of the Assessee. Sh. Jayanta Khanna, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : September 24th, 2019 Date of pronouncing the order : September 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- These appeals filed by two separate assessees are directed against separate orders of the Commissioner of Income Tax (Appeals)-7, Kolkata and CIT(A)-3, Kolkata dated 13.03.2019 and 21.01.2019 respectively (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

2.

After hearing the rival contentions, I find that the ld. CIT(A) has passed an ex- parte order and has not disposed off the appeals on merits. This is not permitted in law. 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.

Kolkata, the 27th September, 2019.

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