What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) within one month to ensure principles of natural justice are followed.

The assessee's appeal was decided ex-parte by the CIT(A) because neither the assessee nor the departmental representative appeared. The Tribunal noted that the CIT(A) had not adjudicated the case on its merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without disposing of the appeal on merits. Whether the principles of natural justice were violated.

Atasi Saha, Murshidabad vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Appearances by: Shri Sanjib K Das Sharma, Advocate, appeared on behalf of the assessee. Shri Kalyan Nath, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : September 6th , 2018 Date of pronouncing the order : October 10th , 2018 ORDER Per J. Sudhakar Reddy, AM :-

This is an appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) – 12, Kolkata (hereinafter the ‘Ld. CIT(A)’), dt. 21/12/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2014-15.

Heard rival contentions. After perusing the order passed by the ld. CIT(A), I find that neither the assessee nor any departmental representative has appeared before the ld. CIT(A) and hence an ex-parte order was passed. As the ld. CIT(A) has not disposed off the case on merits, I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his

2 Assessment Year: 2013-14 D.K. Engineering & Constructions Pvt. Ltd Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

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

Kolkata, the 10th day of October, 2018.

ATASI SAHA,MURSHIDABAD vs. ITO, WARD - 42(1), MURSHIDABAD, MURSHIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments