M/S. MOHAN JUTE BAGS MFG. CO.,KOLKATA vs. ITO, WARD - 35(4), KOLKATA
What did the Tribunal hold?
The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication. This was done to provide the assessee an opportunity of being heard, adhering to principles of natural justice, subject to payment of costs.
What were the facts?
The assessee did not appear before the CIT(A), resulting in an ex-parte order. The CIT(A) rejected the petition for condonation of delay and did not decide the case on merits. The assessee was not heard.
What were the issues?
Whether the CIT(A) was justified in passing an ex-parte order without hearing the assessee and rejecting the condonation of delay petition. Whether principles of natural justice were violated.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
order
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