What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was granted an opportunity to resubmit the appeal electronically, and any delay was to be condoned.

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The ITAT noted a violation of the principle of natural justice in the proceedings before the lower appellate authority.

What were the issues?

Whether the principle of natural justice was violated by the CIT(A) in not providing an adequate opportunity of being heard to the assessee.

Sushil Kumar Kedia, Gopalganj vs ITO | s.250 | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’ AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI S.S. GODARA HON’BLE]

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – Jamshedpur, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 03/01/2019, for the Assessment Year 2011-12.

2. After hearing rival contentions, we are of the view that there is violation of principle of natural justice. We are of the considered opinion that this appeal should be set aside to the file of the ld. CIT(A) for fresh adjudication after giving an opportunity of being heard to the assessee. The assessee may resubmit the appeal form before the ld. CIT(A) electronically. The delay in such submission of the appeal may be condoned by the ld. CIT(A). The ld. CIT(A) is directed to dispose off the appeal on merits.

I.T A No.126/Pat/2019 Sushil Kumar Kedia A.Y.: 2011-12 3. In the result, appeal of the assessee is allowed for statistical purposes.

Order Pronounced in the Open Court on 30/09/2020. Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Sushil Kumar Kedia, Main Road, Gopalganj-841405.

ITO, Ward-2(4), Siwan

The CIT(A)

The CIT

SUSHIL KUMAR KEDIA,GOPALGANJ vs. ITO, WARD-2(4), SIWAN

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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