VISHAL JALAN,KOLKATA vs. ITO, WARD - 45(4), KOLKATA, KOLKATA

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ITA 578/KOL/2018Status: DisposedITAT Kolkata04 July 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should not have adjudicated the appeal on merits after dismissing it in limine. Therefore, the case was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for non-prosecution, but the CIT(A) also adjudicated the appeal on merits. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) was justified in adjudicating an appeal on merits after dismissing it for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ]

Hearing: 18.06.2018Pronounced: 04.07.2018

ORDER Per M.Balaganesh, AM

1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-13, Kolkata [in short the ld CIT(A)] in Appeal No. 298/CIT(A)- 13/Kol/Wd.-45(4)/2015-16 dated 20.11.2017 against the order passed by the ITO, Ward-45(4), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 05.01.2016 for the Assessment Year 2013-14.

2.

At the outset, we find that the Ld. CIT(A) had dismissed the appeal in limine for non- prosecution of the assessee and having done so, he had also proceeded to dispose off the appeal on merits. Since the issue involved does not warrant the presence of the AR of the assessee, an adjournment petition of the assessee is hereby rejected and the appeal is disposed off after hearing the ld. DR.

Vishal Jalan A.Yr. 2013-14 3. We have heard rival submissions. We find that the Ld. CIT(A) having dismissed the appeal of the assessee in limine ought not to have adjudicated the issues contested before him on merits. Hence in the interest of justice and fair play, we deem it fit and appropriate, to remand this appeal to the file of the Ld. CIT(A) for adjudication of the appeal afresh in accordance with law uninfluenced by earlier decision taken by him in this regard.

4.

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

Order pronounced in the Court on 04.07.2018

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