THE MARKET ELECTRICAL ENGINEERING WORKS,HOWRAH vs. D.C.I.T.,CIRCLE-48, KOLKATA

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ITA 2133/KOL/2019Status: DisposedITAT Kolkata15 January 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the order of the CIT(A) and restored the appeal to the CIT(A)'s file for fresh adjudication, citing violation of principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 3 days. The CIT(A) had passed ex parte orders against the assessee. Both parties agreed that the matter should be restored to the CIT(A) for fresh adjudication.

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 2014-15.

2.

I have heard Sh. P.K. Ray, ld. Counsel for the assessee and Sh. Jayanta Khanra, JCIT, Sr. DR, on behalf of the Revenue.

3.

There is a delay of 03 days in filing of the appeal. After perusing the application for condonation of delay, I condone the delay and admit the appeal.

4.

The ld. CIT(A) have passed ex parte orders. 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.

5.

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

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