SMT. MEENA RAJGARIA,KOLKATA vs. I.T.O.,WARD-49(3), KOLKATA

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ITA 1334/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2014-152 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT found that the ex-parte order by the CIT(A) was not in accordance with law and violated 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 appealed this decision to the ITAT.

What were the issues?

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

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

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