BIKASH GUPTA,HOWRAH vs. ITO, WARD - 47(1), KOLKATA, KOLKATA

ITA 410/KOL/2022Status: DisposedITAT Kolkata06 September 2023AY 2017-20183 pages

AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-appearance. The assessee contended that they were not provided a reasonable opportunity of hearing. The Revenue did not object to the assessee's plea.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & DR. MANISH BORAD, HON’BLE

For Appellant: Shri Miraj D. Shah, A/R

Hearing: 10/08/2023Pronounced: 06/09/2023

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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