Case Law Details
Jagannath Cement Works P.Ltd Vs ITO (ITAT Kolkata)
In this case ld. CIT(A) has noted that appeal was posted for hearing on thrice i.e 13-08-2019, 14-08-2019 and 22-08-2019 and finding that none appeared on behalf of assessee, he dismissed the appeal preferred by the assessee. However, from a perusal the impugned order there is no mention about the service of notice/proof of service.
So, I do not countenance the action of the ld. CIT(A) in ex parte dismissing the appeals. Since the ld. CIT(A) was expected to pass/adjudicate the grounds of appeal based on the records available and if necessary call for the assessment records, and then pass the order on merit. In the light of the above, I am of the opinion that since assessee’s main grievance is that it was not aware of the final date of hearing fixed on 22.08.2019, I am of the opinion that no proper opportunity has been given by the ld. CIT(A) before passing the impugned order, so there is violation of natural justice.
Be that as it may be, however, assessee is also expected to be vigilant and should pursue its appeal earnestly and diligently. I expect that after getting this order of the Tribunal the assessee would file the correct postal address as well as correct e-mail id to the ld. CIT(A) if there is any change ; and, thereafter, pursue the appeal diligently by filing written submissions as well as documents, if so advised, in support of the claim and be present either through its director or through ld.AR and explain the facts and law in support of the grounds raised by it.
In the light of above discussion, the impugned orders of the ld. CIT(A) are set aside and the appeals are restored back to him ( ld. CIT-A) with a direction to adjudicate the grounds of appeal on merits after hearing the assessee/going through the submissions/documents and to pass a speaking order both on facts as well as on law and if necessary call for remand report in accordance to law.
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