ALLIED CAPITAL & INVESTMENT PRIVTE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-4, KOLKATA
What did the Tribunal hold?
The Tribunal set aside the order of the CIT(A) and restored the appeal to the CIT(A)'s file for fresh adjudication. The assessee is to be given an adequate opportunity of being heard and to rectify any defects.
What were the facts?
The assessee filed an appeal against the ex-parte order of the CIT(A). The assessee did not appear before the ITAT, and no adjournment petition was filed. The Revenue's representative requested the matter be restored to the CIT(A) for fresh adjudication.
What were the issues?
Whether the ex-parte order passed by the CIT(A) violated principles of natural justice and if the appeal should be remanded for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
order
Recent GST High Court judgments
Search GST case law →- Shadab Malik vs. State Of U.P. And 2 OthersAllahabad · 26 Oct 2026
- Ganesh Trimbak Saraf And Another vs. The State Of Maharashtra And AnotherBombay · 26 Oct 2026
- M/S. Vajram Infra Material Industries vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- Tyre Center vs. The Superintendent Of CGSTAndhra Pradesh · 26 Oct 2026
- M/S Monolith Resorts Private Limited vs. The CommissionerUttarakhand · 26 Oct 2026
