What did the Tribunal hold?

The Tribunal found that the assessee had a reasonable cause for not appearing before the CIT(A) due to non-receipt of notices. Therefore, the orders of the CIT(A) were set aside.

The assessee's appeals before the CIT(A) for AY 2006-07 and 2007-08 were dismissed for non-prosecution. The assessee claimed not to have received notices for the final hearings.

What were the issues?

Whether the dismissal of appeals by the CIT(A) for non-prosecution was justified when the assessee claimed non-receipt of hearing notices.

Sophia Hossain vs I.T.O., Ward-28(4) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “C(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 27.11.2019Pronounced: 20.12.2019

2 Sophia Hossain AY- 2006-07 & 2007-08 the matter back to the file of the Ld. CIT(A) to decide the appeals afresh at the earliest. Since the matter is an old one, I direct the assessee to appear before the Ld. CIT(A) on 06.01.2020 and the Ld. CIT(A) may decide the appeals after hearing the appeals on that date or fix the matter on another day at his convenience. And for the ends of justice and fair play, I hope that the appeals may be disposed off on priority being old appeals. Therefore, both the appeals of assessee are allowed for statistical purposes.

In the result, both the appeals of assessee are allowed for statistical purposes. Order is pronounced in the open court on 20th December, 2019.

Sd/- (Aby. T. Varkey) Judicial Member Jd.(Sr.P.S.)

Dated :20th December, 2019 Copy of the order forwarded to:

Appellant – Sophia Hossain, 33A, Durgapur Colony, P.S. New Alipore, Kolkata-700 053. Respondent – Income-tax Officer, Ward-28(4), Kolkata. 2 3. CIT(A)-5, Kolkata (sent through e-mail)

4. CIT- , Kolkata.

DR, ITAT, Kolkata. (sent through e-mail)

SOPHIA HOSSAIN,KOLKATA vs. I.T.O.,WARD-28(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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