BIPADTARINI COMMERCIAL PVT. LTD.,HOWRAH vs. I.T.O.,WARD-5(3), KOLKATA

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ITA 1419/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that principles of natural justice were violated as the orders were ex-parte. Therefore, the matter was set aside to the file of the AO for fresh adjudication.

What were the facts?

The assessee's appeal was against ex-parte orders passed by the lower authorities. The assessee contended that they were prevented from appearing before the AO and CIT(A) due to sufficient cause.

What were the issues?

Whether the ex-parte orders passed by the lower authorities violated the principles of natural justice and if the assessee had sufficient cause for non-appearance.

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 : November 27th, 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)-21, Kolkata [‘CIT(A)’ for short] dated 01.04.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2006-07.

2.

After hearing rival contentions, I find both CIT(A) as well as the AO have passed ex-parte orders. The assessee demonstrated before me that the he was prevented from sufficient cause from appearing before the lower authorities. There is violation of principles of natural justice. Hence, I set aside this matter to the file of the AO for fresh adjudication in accordance with law.

3.

The AO is directed to pass a fresh assessment order on merits after giving adequate opportunity of being heard to the assessee.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th November, 2019.

1.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 27.11.2019 Bidhan

Assessment Year: 2006-07 Bipadtarini Commercial Pvt. Ltd.

Copy of the order forwarded to:

1. 1. Bipadtarini Commercial Pvt. Ltd., 106, Girish Ghosh Road, Belurmath, Howrah-711 202.

2. ITO, Ward-5(3), Kolkata.

3. CIT(A)-21, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

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