RASULPUR C.S.SHOP,BURDWAN vs. I.T.O.,WARD-2(4), BURDWAN

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ITA 1834/KOL/2019Status: DisposedITAT Kolkata31 December 2019AY 2016-172 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not given adequate opportunity to be heard by the CIT(A). Therefore, the order of the CIT(A) was set aside for fresh adjudication on the grounds of violation of principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear before the ITAT despite notice, and the Revenue was represented. The CIT(A) had passed an ex-parte order.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing adequate opportunity to the assessee, violating principles of natural justice.

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]

Date of concluding the hearing : December 11th, 2019 Date of pronouncing the order : December 31st, 2019 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals), Burdwan [‘CIT(A)’ for short] dated 18.06.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2016-17.

2.

None appeared on behalf of the assessee despite issue of notice. 3. After perusing the order of the ld. CIT(A), I find that adequate opportunity was not given to the assessee and an ex-parte order was passed for non-appearance of the assessee. The assessed income was confirmed by the ld. CIT(A) but he has not passed the order on merits. 4. I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the ground of violation of principles of natural justice. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st December, 2019.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 31.12.2019 Bidhan

Assessment Year: 2016-17 Rasulpur C.S. Shop. Copy of the order forwarded to: 1. 1. Rasulpur C.S. Shop, Vill. Dalui Bazar, Rasulpur, Burdwan-713 151. 2. ITO, Ward-2(4), Kolkata.

3. CIT(A), Burdwan. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

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