VED PRAKASH TIWARI,HOWRAH vs. I.T.O.,WARD-48(4), KOLKATA

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ITA 1199/KOL/2019Status: DisposedITAT Kolkata09 February 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the dismissal on a technical ground violated the principles of natural justice. The CIT(A) should have allowed the assessee to rectify the clerical error.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed on a technical ground due to a clerical error in mentioning the assessment year as 2010-11 instead of 2011-12 in Form No. 35. The assessee pleaded for rectification of this mistake.

What were the issues?

Whether a dismissal on a technical clerical error without allowing rectification violates principles of natural justice and warrants remand.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C-SMC” KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 23-04-2019 of the Commissioner of Income-tax (Appeals), Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

No one has put in appearance despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR 3. At the outset, the Ld. DR has invited my attention to the impugned order of the Ld. CIT(A). I find that the Ld. CIT(A) has dismissed the appeal of the assessee on technical ground due to clerical mistake apparent in appeal Form No. 35, wherein the assessee wrongly wrote/mentioned the assessment year 2010-11 instead of assessment year 2011-12. It was pleaded before the Ld. CIT(A) by the assessee that the above mistake was a clerical error and that the assessee/appellant may be allowed

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