ASTRO AGENCIES PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CC-2(1), KOLKATA

ITA 1317/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2014-152 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The ITAT held that an ex-parte order for non-compliance is not in accordance with law and violates the principles of natural justice. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-compliance. The assessee then filed an appeal before the ITAT against this ex-parte order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) for non-compliance is legally sustainable and if it violates the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 246A

AI-generated summary — verify with the full judgment below

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

Before: Shri J. Sudhakar Reddy]

order

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