SANJOY KAR,TAMLUK vs. ASSESSING OFFICER , HALDIA

ITA 1240/KOL/2025Status: HeardITAT Kolkata07 August 2025AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member)2 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the assessee was non-cooperative before the CIT(A), leading to the ex-parte dismissal. In the interest of justice, the Tribunal restored the issues to the CIT(A) for fresh adjudication, ensuring the assessee receives adequate opportunity to be heard. The assessee was directed to cooperate positively in the re-adjudication proceedings.

What were the facts?

The assessee filed an appeal against the ex-parte order passed by the CIT(A) for the assessment year 2017-18. The appeal was delayed by 675 days, for which a condonation application was filed and subsequently granted by the Tribunal. The assessee contended that the CIT(A) had passed the impugned order without affording sufficient opportunity of being heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing sufficient opportunity of being heard to the assessee, and the condonation of delay in filing the appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 07/08/2025Pronounced: 07/08/2025

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