M/S. PUSHPDANT COMMODEAL (P) LTD.,KOLKATA vs. ITO, WARD - 5(2), KOLKATA, KOLKATA

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ITA 1509/KOL/2018Status: DisposedITAT Kolkata20 March 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex parte order, directing it to adjudicate the case on merits. This is subject to the assessee paying costs of Rs. 5,000/- to the Prime Minister Relief Fund.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex parte for non-prosecution. The assessee did not appear before the ITAT, nor did they file an adjournment application.

What were the issues?

Whether an appeal can be dismissed ex parte for non-prosecution without disposing of the case on merits. The need for the CIT(A) to provide an adequate opportunity of being 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, ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Date of concluding the hearing : February 28th , 2019 Date of pronouncing the order : March 20th ,2019

O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee and is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 10, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.02.2018. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Therefore, we proceed to hear the ld. DR and to pass order on the materials available on record.

3.

Heard the ld. DR. We find that the ld. CIT(A) has passed an ex parte order without disposing of the case on merits. He simply dismissed the appeal for non- prosecution. This is not in accordance with law. Hence, we set aside the issue to the file of the ld. CIT(A) for fresh adjudication in accordance with law subject to payment of costs of Rs.5,000/- by the assessee in favour of Prime Minister Relief Fund. The CIT(A)

M/s. Pushpdant Commondeal (P) Ltd shall satisfy himself the payment of costs and proceed to adjudicate the issue after giving adequate opportunity of being heard.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 20th March, 2019.

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