ASSAM SAII MOTORS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA
What did the Tribunal hold?
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.
What were the 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.
What were the 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.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R
Recent GST High Court judgments
Search GST case law →- M/S. V J Petro Products vs. The Deputy Assistant Commissioner (St) - IiiAndhra Pradesh · 27 Oct 2026
- M/S Asian Aura vs. Government Of Nct Of Delhi And Ors.Delhi · 27 Oct 2026
- Shining Steel Through Its Proprietor Kartik Gupta vs. Union Of INDIA & Ors.Delhi · 27 Oct 2026
- M/S Redamancy World Through Its Proprietor Sanjay Kumar Goel vs. Central Board Of Indirect Taxes And Customs & Ors.Delhi · 27 Oct 2026
- M/S Arj Exim INDIA vs. Additional Commissioner Of CGST, Appeals-Ii, New Delhi And OrsDelhi · 27 Oct 2026
