RELAX TRADECOM PVT. LTD.,,KOLKATA vs. I.T.O., WARD - 45(2),, KOLKATA
What did the Tribunal hold?
The Tribunal condoned the 430-day delay in filing the appeal, admitting it for hearing. Observing that the assessee was non-cooperative before the CIT(A), the Tribunal, in the interest of justice, restored the issues to the CIT(A) for fresh adjudication after providing adequate opportunity, with a direction for the assessee to cooperate.
What were the facts?
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2011-12. The appeal was delayed by 430 days, for which the assessee submitted an affidavit with plausible reasons for condonation of delay. The assessee's AR contended that the CIT(A) passed the order without affording sufficient opportunity of being heard.
What were the issues?
Whether the delay in filing the appeal should be condoned; whether the assessee was afforded sufficient opportunity of being heard by the CIT(A) before passing an ex-parte order.
Which sections of the Income-tax Act were involved?
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R
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