What did the Tribunal hold?

The Tribunal found that the CIT(A) had adjudicated the issue without providing the assessee with an adequate opportunity to be heard. Therefore, the order of the CIT(A) was set aside.

The assessee's appeal was dismissed by the CIT(A) for seeking adjournments without sufficient reason. The assessee contended that they were not given a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without granting the assessee a proper opportunity of being heard.

Narbada Devi Soni Trust vs I.T.O.(Exemption), Ward-1(1) | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri S.S. Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2013-14 Narbada Devi Soni Trust.........…………………………………………………………………………............Appellant 12/2, Sobaram Bysac Street Burrabazar Kolkata – 700 007 [PAN : AAATN 4546 J] Vs. Income Tax Officer, Exemption, Ward -1 (1), Kolkata................................….……....…… Respondent Appearances by: Shri Anil Kochar, Advocate, appeared on behalf of the assessee. Shri Smt. Ranu Biswas, Addl. CIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : August 18th, 2020 Date of pronouncing the order : September 2nd, 2020 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 25, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 08/05/2019, for the Assessment Year 2013-14.

2. After hearing rival contentions, we find that the ld. CIT(A) has adjudicated the issue without giving proper opportunity to the assessee. At page 11 of his order, he has listed out the dates of hearing and as he was of the opinion that the adjournment was sought without reasons, he dismissed the appeal of the assessee. Under these circumstances, we set aside the order of the ld. CIT(A) and restore the matter to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard.

In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 2nd day of September, 2020.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 02.09.2020 {SC SPS}

Assessment Years: 2013-14 Narbada Devi Soni Trust Copy of the order forwarded to: 1. Narbada Devi Soni Trust 12/2, Sobaram Bysac Street Burrabazar Kolkata – 700 007

Income Tax Officer, Exemption, Ward Income Tax Officer, Exemption, Ward -1 (1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

NARBADA DEVI SONI TRUST,KOLKATA vs. I.T.O.(EXEMPTION), WARD-1(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments