PLAYZONE GAMES PRIVATE LIMITED,KOLKATA vs. I.T.O.WARD-5(2), KOLKATA

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ITA 2025/KOL/2019Status: DisposedITAT Kolkata19 February 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte order by the CIT(A) was not in accordance with law as it violated principles of natural justice. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee did not appear before the CIT(A), leading to an ex-parte order. The CIT(A) did not decide the case on merits. The assessee appealed this decision.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without disposing of the case on merits is valid. Whether principles of natural justice were violated.

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, Hon’ble]

order : February 19th, 2020 O R D E R Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 7, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01/07/2019, for the Assessment Year 2012-13.

2.

Heard rival contentions. After perusing the order passed by the ld. CIT(A), I find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed. The ld. CIT(A) has not disposed off the case on merits. This is not in accordance with law. Hence I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violation of the principles of natural justice

3.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of February, 2020. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 19.02.2020 {SC SPS}

1.

Assessment Year: 2012-13 Playzone Games Private Limited Copy of the order forwarded to: opy of the order forwarded to:

1. 1. Playzone Games Private Limited Playzone Games Private Limited Mangalam Building Block-A Room No. 201 24, Hemanta Basu Sarani Kolkata – 700 001 2. Income Tax Officer, Ward-5(2), Kolkata 5(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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