M/S. DHURV VINIMAY PRIVATE LIMITED,JABALPUR vs. ITO, WARD - 2(2), KOLKATA, KOLKATA

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ITA 507/KOL/2018Status: DisposedITAT Kolkata28 December 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) should have decided the appeal on merits even without the assessee's presence. Therefore, the ITAT set aside the CIT(A)'s order for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessee then appealed to the ITAT.

What were the issues?

Whether an appellate authority must decide an appeal on merits even if the appellant fails to appear, or can dismiss it ex parte. The proper procedure for ex parte appeals.

Which sections of the Income-tax Act were involved?

Section 144

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: 24.12.2018

ORDER Per M.Balaganesh, AM

1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-7, Kolkata [in short the ld CIT(A)] in Appeal No.303/CIT(A)- 7/Kol/Wd-2(2)/16-17 dated 14.09.2017 against the order passed by ITO, Ward-2(2), Kolkata [ in short the ld AO] under section 144 of the Income Tax Act, 1961 (in short “the Act”) dated 16.03.2015 for the Assessment Year 2012-13.

2.

None appeared on behalf of the assessee.

3.

We have heard the ld. DR. We find that the Ld. CIT(A) had passed an ex parte order dismissing the appeal of the assessee on the ground of non-appearance by the assessee.

M/s Dhurv Vinimay Pvt. Ltd A.Yr. 2012-13 We find that the Ld. CIT(A) ought to have disposed off the appeal on merits even in the absence of compliance by the assessee. Hence in the peculiar facts and circumstances of the case, in the interest of justice and fair play, we deem it fit and appropriate to set aside this appeal to the file of Ld. CIT(A) for de novo adjudication in accordance with law. We direct the assessee to appear before us on 24.04.2019 and not to take any adjournment except due to exceptional or bonafide circumstances. Hence the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee are allowed for statistical purposes . Order pronounced in the Court on 28.12.2018 Sd/- Sd/- [S.S. Godara] [ M.Balaganesh ] Judicial Member Accountant Member Dated : 28.12.2018 SB, Sr. PS Copy of the order forwarded to:

1. 1. M/s Dhurv Vinimay Pvt. Ltd., 6, Civil Lines, Jabalpur, Madhya Pradesh-482001.

2. ITO, Ward-2(2), Kolkata, P-7, Chowringhee Square, Kolkata-700069. 3..C.I.T.(A)- 4. C.I.T.- Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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