M/S. RAM AVTAR DALMIA (HUF),KOLKATA vs. ITO, WARD - 36(1), KOLKATA

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ITA 2424/KOL/2018Status: DisposedITAT Kolkata13 March 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the ex-parte order of the CIT(A) due to a violation of natural justice. The matter was remanded back for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The tribunal noted a violation of the principles of natural justice.

What were the issues?

Whether the CIT(A) order was passed in violation of the principles of natural justice and whether it should be set aside.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Shri J. Sudhakar Reddy]

order

: March 13th, 2020 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-10, Kolkata [‘CIT(A)’ for short] dated 12.09.2018 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2014-15.

2.

After hearing rival contentions, I find that the ld. CIT(A) has passed an ex-parte order. There is violation of principles of natural justice. Hence, I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law. 3. The ld. CIT(A) is directed to dispose off the appeal on merits after giving adequate opportunity of being heard to the assessee. 4. In the result, the appeal of the assessees is allowed for statistical purposes. Kolkata, the 13th March, 2020.

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