Jai Matadi Enterprise v. The Income-tax Officer, Ward-23(2), Hooghly - 2019-LL-0820-39

Citation	2019-LL-0820-39
Appellant Name	Jai Matadi Enterprise
Respondent Name	The Income-tax Officer, Ward-23(2), Hooghly
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	20/08/2019
Judgment	View Judgment
Bot Summary:	The Court: The tribunal failed to appreciate Rule 24 of the Income Tax Rules, 1963 which enjoins it with the duty to decide the matter on merits even when the appeal was being dismissed for default. On 5th January, 2018, the tribunal dismissed the appeal of the appellant for default without deciding the appeal on merits. An application was made before it by the appellant to set aside that order which was also dismissed on 5th December, 2018. The appeal before the tribunal deserves to be heard on merits. In those circumstances, we set aside the orders dated 5th January, 2018 and 5th December, 2018 and direct the tribunal to hear out the appeal upon giving an 2 opportunity of hearing to the parties by a reasoned order within four months of communication of this order.

OD-11 & 12 ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA 94 of 2019 M/S. JAI MATADI ENTERPRISE Versus INCOME TAX OFFICER, WARD-23(2), HOOGHLY AND ITA 95 of 2019 M/S. JAI MATADI ENTERPRISE Versus INCOME TAX OFFICER, WARD-23(2), HOOGHLY BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 20th August, 2019. Appearance: Mr. R. N. Dutt, Adv. Ms. Sutapa Roy Chowdhury, Adv. Mr. Tilak Mitra, Adv. Mr. Radha Mohan Roy, Adv. Court: tribunal failed to appreciate Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 which enjoins it with duty to decide matter on merits even when appeal was being dismissed for default. On 5th January, 2018, tribunal dismissed appeal of appellant for default without deciding appeal on merits. application was made before it by appellant to set aside that order which was also dismissed on 5th December, 2018. appeal before tribunal deserves to be heard on merits. In those circumstances, we set aside orders dated 5th January, 2018 and 5th December, 2018 and direct tribunal to hear out appeal upon giving 2 opportunity of hearing to parties by reasoned order within four months of communication of this order. Both appeals (ITA 94 of 2019 and ITA 95 of 2019) are disposed of by this order. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Jai Matadi Enterprise v. Income-tax Officer, Ward-23(2), Hooghly

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