CALCUTTA WHOLE SALE CONSUMER CO-OPERATIVE SOCIETY LTD.,KOLKATA vs. I.T.O.,WARD-29(3), KOLKATA
What did the Tribunal hold?
The Tribunal found a violation of the principles of natural justice due to the ex-parte order passed by the CIT(A). The matter was set aside to the CIT(A) for fresh adjudication after giving the assessee an adequate opportunity of being heard.
What were the facts?
The assessee filed an appeal before the CIT(A) against an order. The CIT(A) passed an ex-parte order without providing the assessee an adequate opportunity of being heard. The assessee then filed an appeal before the ITAT.
What were the issues?
Whether the CIT(A) violated the principles of natural justice by passing an ex-parte order without affording the assessee a proper opportunity of being heard.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy & Sri Aby T. Varkey]
order
Latest GST High Court judgments
Search GST case law →- M/S B.K. Agency Under The Proprietor Of Bhola Prasad vs. The Chief Commissioner, CGSTPatna · 2 Nov 2026
- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
- Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, RayagadaOrissa · 31 Oct 2026
- M/S Pooja, Town Hallroad, Cuttack vs. State Tax Officer, Cuttack-I West Circle,CuttackOrissa · 31 Oct 2026
- M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii CircleOrissa · 31 Oct 2026
