KARUNAMOYEE TRADE LINK PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(1), KOLKATA

PDF · subscribers
ITA 2491/KOL/2019Status: DisposedITAT Kolkata17 November 2021AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the ex parte order of the CIT(A) and remanded the matter back for re-adjudication. This was done to provide the assessee with an opportunity to present their case and evidence on merits, adhering to the principles of natural justice.

What were the facts?

The assessee did not appear before the ITAT. The CIT(A) had passed an ex parte order. The tribunal noted that the rights and liabilities of the parties were yet to be adjudicated on merits.

What were the issues?

Whether an ex parte order passed by the CIT(A) should be set aside to allow the assessee to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: Shri P. M. Jagtap, Vice- & Shri Partha Sarathi Choudhury

order : November 17, 2021 ORDER Shri Partha Sarathi Choudhury, Judicial Member: This appeal preferred by the assessee emanates from the order of Ld. CIT(A)-17, Kolkata u/s 250 of the Act dated 16.09.2019 for the assessment year 2012-13 as per the grounds of appeal

on record.

1.

2. In this case, none appeared for the assessee. The submissions of the Ld. DR were recorded and the case was heard on records. That on perusal of the order of the Ld. CIT(A), it is noticed that it is an ex parte order passed by the First Appellate Authority. The rights and liability of the parties herein are yet to be adjudicated by him on merits. That the Income Tax legislation is a welfare legislation, it is appropriate to provide one more opportunity to the assessee so that he may produce relevant details/evidences before the Ld. CIT(A) and represent their case on merits. The Ld. CIT(A) shall accordingly re-adjudicate the matter as per law complying with the principle of natural justice. In view thereof, we set aside the order of the Ld. CIT(A) and remand the matter back to the file accordingly.

Assessment Year: 2012-13 Karunamoyee Trade Link Pvt. Ltd.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 17.11.2021.

Recent GST High Court judgments

Search GST case law →