Apurba Productions Pvt. Ltd., Kolkata vs Assessee
- CitationI.T.A No.1493/Kol/2011
Ratio decidendi
The rule this decision rests on
The Commissioner of Income-tax (Appeals) cannot dispose of an appeal ex parte by a non-speaking order that merely reproduces the assessment order without adjudicating the merits; where the assessee has been served notices but has not complied, the appellate authority must still decide the appeal on its merits, affording the assessee a reasonable opportunity of hearing. Where the first appellate authority has passed such an ex parte, non-speaking order, the appropriate course is to set it aside and restore the matter to the file of the first appellate authority for fresh adjudication on merits, with the assessee to be given reasonable opportunity of hearing, so that the assessee is not denied natural justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
आयकर अपील य अधीकरण, यायपीठ - "B" कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA (सम )Before ी महावीर संह, यायीक सद य एवं/and ी शामीम याहया, लेखा सद य) [Before Shri Mahavir Singh, JM & Shri Shamim Yahya, AM] आयकर अपील सं या / I.T.A No.1493/Kol/2011 नधॉरण वषॅ/Assessment Year: 2006-07
M/s. Apurba Productions Pvt. Ltd. Vs. Income-tax Officer, Ward-3(2), Kolkata (PAN: AAECA9922G) (अपीलाथ /Appellant) ( यथ /Respondent)
Date of hearing: 01.01.2015 Date of pronouncement: 01.01.2015 For the Appellant: N o n e For the Respondent: Shri Sanjay, JCIT आदेश /ORDER Per Shri Mahavir Singh, JM :
This appeal by assessee is arising out of order of CIT(A)-I, Kolkata in Appeal No. 411/CIT(A)-I/Wd-3(2)/08-09 dated 08.07.2011. Assessment was framed by ITO, Ward-3(2), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2006-07 vide his order dated 17.12.2008.
2. At the outset, we find that appeal before CIT(A) was fixed on 23-03-2010, 12-05- 2010, 14-09-2010, 8-12-10 and finally on 01-07-2011. Since notices were served upon assessee, but there was no compliance and CIT(A) passed ex-parte order. We find that CIT(A) reproduced the assessment order in first 5 pages of his order and there is no deliberation on merits of assessee's case. CIT(A) passed ex-parte order and passing ex-parte order he seems to have followed the principle laid down by the tribunal in the case of Multiplan (I) Ltd reported in 320 ITD 480 (Delhi). CIT(A) cannot pass an ex-parte order and that also non-speaking order on merits. Hence, we have no alternative except to restore this matter to the file of CIT(A) for adjudication on merits afresh. Needless to say that CIT(A) will allow reasonable opportunity of hearing to the assessee. Assessee should not be aggrieved on account of natural justice.
3. In the result, appeal of assessee is allowed for statistical purposes.
4. Order is pronounced in the open court.
Sd/- Sd/- शामीम याहया, लेखा सद य महावीर संह, यायीक सद य (Shamim Yahya) (Mahavir Singh) Accountant Member Judicial Member Dated : 1st January, 2015 व र ठ निज स चव Jd.(Sr.P.S.) 2 ITA No.1493/K/2011 M/s. Apurba Productions Pvt. Ltd. AY 2006-07
आदेश क त ल प अ े षतः- Copy of the order forwarded to:
1. अपीलाथ /APPELLANT - M/s. Apurba Productions Pvt. Ltd. 42A, Shakespeare Sarani, Kolkata-700 017 2 यथ /Respondent - ITO, Ward-3(2), Kolkata
3. आयकर क मशनर (अपील)/ The CIT(A), Kolkata
4. आयकर क मशनर/ CIT Kolkata
5. वभा गय तनीधी / DR, Kolkata Benches, Kolkata स या पत त/True Copy, आदेशानुसार/ By order,
सहायक पंजीकार/Asstt. Registrar.
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