SHRI ASHOKE DAS,KOLKATA vs. ACIT, CIR-25, KOLKATA, KOLKATA

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ITA 785/KOL/2016Status: DisposedITAT Kolkata17 November 2017AY 2010-20112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to dispose of the appeal with reasoning as required by Section 250(6) of the Act. The Tribunal found that the CIT(A) confirmed the AO's order without deciding on merits and should have given another opportunity to the assessee.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without considering the adjournment petition filed by the assessee. The assessee contended that the order was passed without providing an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the adjournment petition and providing a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

O R D E R

PER Waseem Ahmed, Accountant Member:

1.

- This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Kolkata dated 16.02.2016. Assessment was framed by ACIT, Circle-53, Kolkata u/s 143(3) of the Income Tax Act, 1961 vide his order dated 19.03.2013 for assessment year 2010-11.

2.

At the time of hearing, we find that neither anybody appeared on behalf of assessee nor any application for adjournment was filed. However, we noticed that the ld. CIT(A) has passed the ex-parte order. Therefore, we decided to dispose of the appeal after considering the material available on records and in the absence of assessee/ his authorized representative.

3.

At the outset, it was observed that the case was fixed for hearing on several dated but none appeared on behalf of assessee. Therefore, the appeal was decided by Ld. CIT(A) as ex parte on 16.02.2016. Against the impugned ex parte order of Ld.

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