Wpo/1896/2023 Benoy Majumder v. Comissioner Of Income Tax (Appeals) Nfac And Ors

IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE WPO/1896/2023BENOY MAJUMDERVSCOMISSIONER OF INCOME TAX (APPEALS) NFAC AND ORS. BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate: 8[th ]January, 2024 Appearance:Ms. Anjali Agarwal, Adv.…For the Petitioner Mr. Soumen Bhattacharjee, Adv.…For the Respondents The Court :Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 9[th] November, 2023 passed by the CIT(Appeals) concerned underSection 250 of the Income Tax Act, 1961 relating to assessment year 2017-18 on the ground of non-appearance of the petitioner/appellant withoutgoing into the merit of the same. Learned Advocate appearing for the petitioner submits that such orderof the CIT (appeals) is without jurisdiction and illegal and not sustainable inlaw since law does not confer any such power upon of the Commissioner todismiss an assesse’s appeal for default and it has to dispose the appeal onmerit. Learned Advocate representing the respondent income tax authoritiesvery fairly does not deny the aforesaid allegation of the petitioner. Considering the facts and circumstances of the case and submission ofthe parties, I am of the considered view that the allegation of the petitioneris substantially correct and as such the aforesaid impugned order dated 9[th]November, 2023 is not sustainable in law and accordingly the same is setaside and the matter is remanded back to the Appellate Authorityconcerned to dispose of the appeal in question on merit after giving anopportunity of hearing to the petitioner or his authorize representatives andin case petitioner does not cooperate in the proceeding, the respondentAppellate Authority concerned shall be free to pass the order on merit. (MD. NIZAMUDDIN, J.) s.pal/sk