M/S GREEN MERCHANTS PVT. LTD.,KOLKATA vs. THE ITO, WD-1(1), KOLKATA, KOLKATA

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ITA 1294/KOL/2016Status: DisposedITAT Kolkata15 December 2016AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(Appeals) should have adjudicated the appeal on merit and by passing a speaking order. The tribunal set aside the CIT(Appeals) order to allow the assessee's appellate right.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte because notices were returned with the remark "not known and left". The assessee argued this violated natural justice. The ITAT noted that the appeal should have been heard on merit.

What were the issues?

Whether the ex-parte dismissal of an appeal by the CIT(Appeals) without a speaking order violates the principles of natural justice and the assessee's appellate rights.

AI-generated summary — verify with the full judgment below

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

Before: Shri A.T. Varkey & Shri Waseem Ahmed

Appearances by: N o n e, for the assessee Shri Pinaki Mukherjee, JCIT, Sr. D.R., for the Department Date of concluding the hearing : December 08, 2016 Date of pronouncing the order : December 15, 2016

O R D E R Per Shri A.T. Varkey, J.M.:

This is an appeal preferred by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-23, Kolkata dated 30.03.2016 for the assessment year 2007-08.

2.

None appeared on behalf of the assessee when the case was called for hearing. We, therefore, decided to dispose of the appeal after hearing the ld. D.R. and perusing the material available on record. We find that Ground No. 2 of the assessee’s appeal is against the ex-parte order passed by the ld. CIT(Appeals), which, according to the assessee, is in violation of the principle of natural justice. We have heard the ld. D.R. and perused the record. We find that the ld. CIT(Appeals) fixed the case on 08.01.2016 and 29.03.2016 and thereafter he decided the matter on30.03.2016. According to the ld. CIT(Appeals), the notice of hearing has been returned with a postal remark “not known and left”. According to the ld. CIT(Appeals), the assessee is not serious in pursuing the appeal, therefore, he was of the considered opinion not to interfere with the order ./2016 Assessment Year: 2007-2008 Page 2 of 2 passed by the Assessing Officer and dismissed the appeal preferred by the assessee. We are of the considered opinion that the assessee’s appeal should have been heard on merit and the legal and factual issues that has been raised by the assessee should have been adjudicated by a speaking order. Without doing so, the valuable appellate right of the assessee is lost, which should not affect the rights of the assessee. We are of the considered opinion that the assessee’s appeal should be heard on merit and, therefore, we set aside the order of the ld. CIT(Appeals) and remit the matter back to the ld. CIT(Appeals) with a direction that he must adjudicate the issue on merit in accordance with law after hearing the assessee and by passing a speaking order.

3.

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

Order pronounced in the open Court on December 15th , 2016.

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