What did the Tribunal hold?

The tribunal found that the CIT(A)'s order was ex parte and did not address the merits of the case. Therefore, the tribunal set aside the CIT(A)'s order.

The assessee's appeal before the CIT(A) was decided ex parte, upholding an addition for undisclosed house property income. The assessee contended that they were not given adequate opportunity of being heard.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without affording the assessee a reasonable opportunity of being heard.

Smt. Dipali Basak, Nadia vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “C(SMC

Hearing: 18.12.2018Pronounced: 18.12.2018

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-12, Kolkata dated 01.03.2018 for AY 2012-13.

The main grievance of the assessee in this appeal is against the action of Ld. CIT(A) in upholding by an ex parte order the addition in respect of undisclosed house property income of Rs.9,20,029/- made by the AO, which, according to Ld. AR, was in violation of the principles of natural justice in having passed the ex parte order qua the assessee without affording adequate opportunity of being heard to the assessee and without ensuring that the notice fixing hearing on 11.12.2017 and 16.02.2018 was served upon the assessee, which is apparent from para 3 page 2 of the impugned order of Ld. CIT(A).

After hearing the rival submissions and perusing the order of the Ld. CIT(A), we note that the impugned order of Ld. CIT(A) is an ex parte order and it has been passed without going into merits of the issues raised in the grounds of appeal. We find from the grounds of appeal raised before us i.e ground no.5 that the assessee is aggrieved by the ex parte order passed by the Ld. CIT(A) without allowing the assessee proper and reasonable

Smt. Dipali Basak, AY 2012-13 opportunity of being heard. Since the impugned order is an ex parte order and the Ld. CIT(A) has not decided the question of facts and law raised by the assessee, we are inclined to set aside the order of Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee. We direct the assessee to appear on 21.01.2019 before the Ld. CIT(A) and participate in the appellate proceedings before the Ld. CIT(A) and the Ld. CIT(A) to decide the appeal on merits by passing a speaking order in accordance to law.

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

Order is pronounced in the open court on 18/12/2018 Sd/- (A. T. Varkey) Judicial Member

Dated: 18th December, 2018 Jd.(Sr.P.S.)

Copy of the order forwarded to:

1 Appellant – Smt. Dipali Basak, C/o, Partha Sarathi Gupta, Advocate, 100, Bank Lane, P.O. Krishnagar, Dist. Nadia, Pin-741101 2 Respondent – ITO, Ward-41(2), Nadia. 3 CIT(A)-12, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

SMT. DIPALI BASAK,NADIA vs. ITO, WARD - 41(2), NADIA, NADIA

What did the Tribunal hold?

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