SMT. SUDHA RAMESH KUMAR TAPARIA, L/R OF LATE MANIK CHAND KARWA,MORIGAON vs. INCOME AX OFFICER, WARD- MORIGAON, MORIGAON

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ITA 116/GTY/2020Status: DisposedITAT Guwahati24 March 2021AY 2013-142 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the principles of natural justice were violated during the proceedings before the CIT(A). Therefore, the matter was restored to the CIT(A) for a fresh adjudication after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear before the ITAT, while the Revenue was represented. The ITAT noted a violation of principles of natural justice at the CIT(A) stage.

What were the issues?

Whether the principles of natural justice were violated at the CIT(A) level, and if so, the appropriate course of action.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH AT KOLKATA

Before: Sri J. Sudhakar Reddy

order

: March 24th, 2021 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.04.2020 for the Assessment Year 2013-14.

2.

After hearing the ld. D/R and perusing the papers on record I am of the opinion that there is violation of principles of natural justice at the stage of hearing before the ld. CIT(A). Thus I restore the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.

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