ASSAM SAII MOTORS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA

Facts

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear before the CIT(A) to represent its case. The assessee, however, prayed for an opportunity to represent its case and produce evidence.

Held

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication after granting the assessee an adequate opportunity of being heard. The assessee was directed to cooperate in the set-aside proceedings.

Key Issues

Whether the assessee should be granted an opportunity to represent its case before the CIT(A) and produce evidence, especially when it failed to appear earlier.