OM PRAKASH AGARWALA,HOWRAH vs. JCIT, RANGE - 48, KOLKATA, KOLKATA

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ITA 1397/KOL/2018Status: DisposedITAT Kolkata01 October 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) for fresh adjudication on merits. The assessee was directed to cooperate with the CIT(A) for the disposal of the appeal.

What were the facts?

The assessee filed an appeal before the CIT(A) for Assessment Year 2011-12. The CIT(A) passed an ex-parte order without considering the appeal on merits. The assessee's application for adjournment was rejected.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM]

Hearing: 01.10.2018

PER J.SUDHAKAR REDDY, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-14, Kolkata dated 26.04.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2011-12.

2.

The assessee filed an application for adjournment. We rejected the same. 3. The ld. CIT(A) has passed an ex-parte order. He did not consider the appeal on merits. 4. Hence we restore this matter to the file of CIT(A) for fresh adjudication in accordance with law. The assessee is directed to co-operate with CIT(A) for disposal of the appeal. 5. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 01.10.2018.

[ J.Sudhakar Reddy ] Accountant Member Dated : 01.10.2018. [RG Sr.PS]

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