SHRI ASHOKE KUMAR GHOSH,KOLKATA vs. ITO, WARD - 43(3), KOLKATA

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ITA 163/KOL/2019Status: DisposedITAT Kolkata26 February 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was passed in violation of natural justice as the assessee was not given a proper opportunity of hearing. The matter was therefore set aside and remanded for fresh adjudication.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard ex parte as the assessee did not appear. The CIT(A) had confirmed a penalty order without proper verification or hearing the assessee.

What were the issues?

Whether the CIT(A) passed the order without affording proper opportunity of hearing to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 29.01.2020Pronounced: 26.02.2020

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal filed by the assessee against the order of Ld. CIT(A)-13, Kolkata dated 28.11.2018 for AY 2014-15.

2.

None appeared on behalf of the assessee. At the time of hearing, we note that the sole grievance of the assessee is against the action of Ld. CIT(A) in passing the impugned order without giving proper opportunity of hearing and without proper verification of statement of facts which was submitted before him.

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