CHIRANJIT KARMAKAR,MANDALPUR,JAMURIA vs. ITO, WARD - 1(1), ASANSOL

Facts

The assessee appealed against an order from the CIT(A), National Faceless Appeal Centre, for AY 2017-18, contending that the appeal was dismissed without providing sufficient opportunity of being heard.

Held

The Tribunal acknowledged the assessee's non-compliance in earlier proceedings but, in the interest of justice, restored the matter to the Assessing Officer for fresh adjudication, allowing the assessee another opportunity to present evidence. A cost of Rs. 25,000/- was imposed on the assessee, payable within 60 days, failing which the CIT(A)'s order would stand confirmed.

Key Issues

Whether the dismissal of the appeal by the CIT(A) without granting sufficient opportunity of being heard was justified, and if the matter should be remanded to the AO for fresh consideration.