MARSONS TEXTILE LIMITED,HOWRAH vs. ITO, WARD 11(4), , KOLKATA

ITA 707/KOL/2025Status: DisposedITAT Kolkata16 July 2025AY 2008-09Bench: SHRI GEORGE MATHAN (Judicial Member)3 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in the interest of justice, granted the assessee one more opportunity by restoring the issues to the CIT(A) for fresh adjudication after providing adequate opportunity of being heard. However, noting the assessee's non-cooperation, a cost of Rs. 25,000 was imposed, payable within sixty days to Legal Aid Services, failing which the CIT(A)'s order would stand confirmed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for Assessment Year 2008-2009, contending that the appeal was dismissed without providing sufficient opportunity of being heard and requested restoration of the matter for fresh adjudication. The revenue, in response, vehemently supported the orders of the Assessing Officer and CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without granting sufficient opportunity of being heard to the assessee, and whether the matter should be restored to the CIT(A) for fresh adjudication.

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: 16/07/2025Pronounced: 16/07/2025

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1.

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