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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
CORRIGENDUM Per J. Sudhakar Reddy, AM: This Tribunal disposed off the above mentioned appeal on 31.12.2019. The Respondent Revenue therein filed an application dated 31.01.2020 seeking clarification in para no.-4 by stating that adequate opportunity of being heard was not allowed to the assessee by the ld. CIT(A), but the matter had been set aside to the file of the AO and this appears to be a mistake.
I find that an inadvertent typographical error has crept into the order of the Tribunal. I rectify the same as under.
The 4th paragraph should be read as follows: “I also find that there is violations of principles of natural justice as the case was posted for hearing on 26.06.2019, at 11:30 PM as per the notice dated 18.06.2019 and whereas the appellate order was passed one day before the date fixed for hearing i.e. on 25.06.2019. In this case I also find that the AO passed the order without the benefit of the contention of the assessee as the assessee failed to file a reply. Thus, under these circumstances it would be appropriate to restore this matter to the file of the AO for fresh adjudication. Thus I restore the matter to the file of the AO for fresh adjudication on merits in accordance with law after giving the assessee adequate opportunity of being heard.” Kolkata, the 17th February, 2020.
Sd/- [J. Sudhakar Reddy] Accountant Member Dated: 17.02.2020 Bidhan Assessment Year: 2014-15 Suresh Kumar. Copy of the order forwarded to: 1. 1. Suresh Kumar, Old Court ore, Benachity, P.O. Durgapur, Burdwan-713 213. 2. ITO, Ward-37(3), Kolkata.
3. CIT(A)-11, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)