DWARIKA PRASAD AGARWAL,KOLKATA vs. A.C.I.T.,CIRCLE-46, KOLKATA

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ITA 2112/KOL/2019Status: DisposedITAT Kolkata15 January 2020AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the appeal to the file of the CIT(A) for fresh adjudication. This was done to ensure a fair hearing in accordance with the law.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). Both the assessee and the Revenue agreed that the principles of natural justice were violated.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice and if the appeal should be remanded for fresh adjudication.

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 : January 15th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-14, Kolkata [‘CIT(A)’ for short] dated 26.06.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2011-12.

2.

I have heard Smt. Neha Patodia, ld. Counsel for the assessee and Sh. Jayanta Khanra, JCIT, Sr. DR, on behalf of the Revenue.

3.

The ld. CIT(A) has passed an ex-parte order. The assessee as well as the DR submitted that the issue may be restored to the file of the ld. CIT(A) for fresh adjudication on grounds of violation of principles of natural justice. I do so accordingly and set aside the appeal to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th January, 2020.

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