KINETIC VINCOM PVT. LTD.,KOLKATA vs. ITO, WARD - 4(4), KOLKATA, KOLKATA

PDF · subscribers
ITA 460/KOL/2018Status: DisposedITAT Kolkata28 December 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have adjudicated the appeal on merits after refusing the withdrawal request, rather than dismissing it summarily. The matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without adjudication on merits because the CIT(A) refused the assessee's request to withdraw the appeal. The assessee then filed an appeal before the ITAT against this dismissal.

What were the issues?

Whether the CIT(A) can dismiss an appeal summarily without adjudicating on merits after refusing a withdrawal request. The procedural correctness of the CIT(A)'s order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM]

Hearing: 24.12.2018Pronounced: 28.12.2018
1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [in short the ld CIT(A)] in Appeal No.385/CIT(A)- 2/2015-16 dated 13.05.2016 against the order passed by ITO, Ward-4(4), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 18.03.2015 for the Assessment Year 2012-13.

2.

At the outset we find that the Ld. CIT(A) did not agree to the request of the assessee to withdraw the appeal filed by the assessee before him. Accordingly, the Ld. CIT(A) dismissed the appeal of the assessee without adjudicating the appeal on merits.

Kinetic Vincom Pvt. Ltd A.Yr. 2012-13 3. We have heard the rival submissions. We find that the Ld. CIT(A) having decided to rejected the request of assessee for withdrawal of appeal filed before him, ought to have adjudicated the issue on merits. In our considered opinion, the Ld. CIT(A) cannot dismiss the appeal in a summary manner as is done in the instant case. Hence we deem it fit and appropriate, in the interest of justice and fair play, to remand this appeal to the file of Ld. CIT(A) for de novo adjudication of the appeal. The assessee is hereby directed to appear before the Ld. CIT(A) on 06.03.2019 and not to take any adjournment except due to exceptional and bonafide circumstances. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

4.

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

Recent GST High Court judgments

Search GST case law →