GOPAL KRISHNA SHARMA,KOLKATA vs. ITO, WARD - 48(3), KOLKATA, KOLKATA

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ITA 7/KOL/2018Status: DisposedITAT Kolkata28 September 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had passed an ex-parte order without disposing of the case on merits. Therefore, the ITAT restored the issue to the file of the CIT(A) for fresh adjudication after giving the assessee an adequate opportunity of being heard.

What were the facts?

The assessee did not appear before the CIT(A) and an ex-parte order was passed. The assessee also did not appear before the ITAT despite notice. The ITAT heard the Departmental Representative and perused the CIT(A)'s order.

What were the issues?

Whether the CIT(A) correctly passed an ex-parte order without adjudicating the case on merits. Whether natural justice was followed.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy

Appearances by: None, appeared on behalf of the assessee. Shri Sital Chandra Das, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : August 30th, 2018 Date of pronouncing the order : September 28th , 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) - 14 Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 29/06/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2011-12.

2.

None appeared on behalf of the assessee despite issue of notice by RPAD. There was no application moved by the assessee for adjournment either. Under the circumstances we dispose of the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.

2. After hearing the ld. D/R and perusing the order passed by the ld. CIT(A), I find that the assessee has not appeared before the ld. CIT(A) and hence and 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

3.

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

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