What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the case on merits. Therefore, the case was restored to the file of the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.

The assessee filed an appeal before the CIT(A) for AY 2012-13. The assessee did not appear before the CIT(A), resulting in an ex-parte order.

What were the issues?

Whether the ex-parte order passed by the CIT(A) without hearing the assessee is valid and whether the case should be remanded for fresh adjudication.

Sri Santosh Kumar Saraogi vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy

Appearances by: Mrs. Priyanka Salarpuria, A/R, 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) - 10 Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 30/10/017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

After hearing both the parties 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 law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 28th day of September, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 28.09.2018 {SC SPS}

Assessment Year: 2012-13 Sri Santosh Kumar Saraogi Copy of the order forwarded to: 1. Sri Santosh Kumar Saraogi 22, Brabourne Road Kolkata – 700 001 2. Income Tax Officer, Ward-36(3) Kolkata 3. CIT(A)- 4. CIT- 15 , 5. CIT(DR), Kolkata Benches, Kolkata.

SRI SANTOSH KUMAR SARAOGI,KOLKATA vs. ITO, WARD - 36(3), KOLKATA, KOLKATA

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