What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order without proper adjudication. Therefore, in the interest of justice, the appeal was remanded back to the CIT(A) for a fresh decision on merits.

The assessee's appeal arose from an ex-parte order passed by the CIT(A) upholding the Assessing Officer's order. The assessee had requested an adjournment to file a paper book.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without properly adjudicating the appeal on merits. The need for de novo adjudication by the CIT(A).

Shri Partha Chatterjee, Durgapur vs ITO | ITAT Kolkata 2018

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

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-13, Kolkata [in short the ld CIT(A)] in Appeal No.64/CIT(A)- 13/W-45(4)/Kol/2016-17 dated 30.10.2017 against the order passed by ITO, Ward- 45(4), Kolkata [ in short the ld AO] under section 144 of the Income Tax Act, 1961 (in short “the Act”) dated 22.03.2016 for the Assessment Year 2013-14.

The ld. AR filed a letter praying for adjournment for filing of paper book. But we find that the Ld. CIT(A) had passed ex parte order upholding the order of the ld. Assessing Officer while reproducing the assessment order. In the peculiar facts and circumstances

Shri Partha Chatterjee A.Yr. 2013-14 of the case in the interest of justice and fair play, we deem it fit and appropriate to remand this appeal to the file of the Ld. CIT(A) for de novo adjudication on merits. The Ld. CIT(A) is directed to adjudicate the issue on merits uninfluenced by earlier decision taken by him in this regard. The assessee is directed to appear before the Ld. CIT(A) on 20.03.2019 and not to take any adjournment except due to exceptional or unavoidable circumstances. Accordingly, the appeal of the assessee is allowed for statistical purposes.

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

Order pronounced in the Court on 28.12.2018

SHRI PARTHA CHATTERJEE,DURGAPUR vs. ITO, WARD - 45(4), KOLKATA, KOLKATA

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