M/S. MANTHAN BROADBAND SERVICES PVT. LTD.,KOLKATA vs. ADDL.CIT(TDS), R-2 (TDS), KOLKATA
ITA 873/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2010-112 pages
AI SummaryAllowed
What did the Tribunal hold?
The Tribunal found that the CIT(A) passed an ex-parte order without disposing of the case on merits. Therefore, the Tribunal restored the issue to the file of the CIT(A) for fresh adjudication.
What were the facts?
The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).
What were the issues?
Whether an ex-parte order passed by the CIT(A) without considering the merits of the case, due to the assessee's absence, is sustainable in law.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]
order
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