What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the CIT(A) due to a violation of natural justice. The matter was remanded for fresh adjudication.

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The Tribunal noted a violation of the principles of natural justice.

What were the issues?

Whether the principles of natural justice were violated by the CIT(A) in passing an ex-parte order.

Mr. Kamal Kumar Agarwal vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Godara]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Accountant Member & Shri S.S. Godara, Judicial Member] Assessment Year: 2009-10 Mr. Kamal Kumar Agarwal.............................................................................................Appellant [PAN: AHDPA 8754 B] Vs. ITO, Ward-23(2), Hooghly.………….....................................…......…….........................Respondent Appearances by: Sh. R. Choudhury, AR & Sh. Amit Shah, appeared on behalf of the Assessee. Sh. A.K. Nayak, CIT, appeared on behalf of the Revenue. Date of concluding the hearing : November 18th, 2019 Date of pronouncing the order : November 29th, 2019 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)-6, Kolkata [‘CIT(A)’ for short] dated 25.10.2016 for AY 2009-10.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex-parte order. There is violation of principles of natural justice. Hence, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

The ld. CIT(A) is directed to dispose off the appeal on merits after giving adequate opportunity of being heard to the assessee.

In the result, the appeal of the assessees is allowed for statistical purposes. Kolkata, the 29th November, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 29.11.2019 Bidhan

2 Assessment Year: 2009-10 Mr. Kamal Kumar Agarwal. Copy of the order forwarded to:

1. 1. Mr. Kamal Kumar Agarwal, 8/2, Kiran Shankar Roy Road, 3rd Floor, Room No. 35 to 37, Kolkata-700 001.

2. ITO, Ward-23(2), Hooghly.

3. CIT(A)-6, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

MR. KAMAL KUMAR AGARWAL,KOLKATA vs. ITO, WARD 23(2)/ HOOGLY, HOOGHLY

What did the Tribunal hold?

What were the facts?

What were the issues?

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