RAJIV KUMAR GANERIWALA,KOLKATA vs. I.T.O.,WARD-31(4), KOLKATA

PDF · subscribers
ITA 1847/KOL/2019Status: DisposedITAT Kolkata08 January 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) passing an ex-parte order without disposing of the case on merits is not in accordance with law. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee did not appear. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether an ex-parte order by the CIT(A) without adjudicating on merits is valid. Whether principles of natural justice were followed.

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

Recent GST High Court judgments

Search GST case law →