KUNDAN SIKARIA (HUF),KOLKATA vs. ITO, WARD - 47(1), KOLKATA

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ITA 2360/KOL/2018Status: DisposedITAT Kolkata26 April 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without giving the assessee a proper opportunity to be heard. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte because the assessee failed to appear. The assessee contended that they were not given adequate opportunity to be heard by the revenue authorities.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing adequate opportunity of being heard to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Appearances by: Shri Harsh Vardhan Bhardwaj, FCA, appeared on behalf of the Appellant. Shri Robin Choudhury, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : March 14, 2019 Date of pronouncing the order : April 26th , 2019

ORDER Per J. Sudhakar Reddy :-

This appeal by the assessee directed against the order of the ld. Commissioner of Income Tax (Appeals) - 14, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 12.07.2018 for Assessment Year 2015-16.

2.

Heard rival submissions and perused the materials available on record. I find that the ld. CIT(A) has passed an ex parte order as the assessee failed to appear before him. The appeal was not disposed off on merits. The assessee before us pleaded that adequate opportunity was not given to him by the Revenue authorities.

3.

In my view, the issue requires fresh consideration by the ld. CIT(A) after giving the assessee adequate opportunity of being heard. Under the Kundan Sikaria (HUF) circumstances, I set aside the issue to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the ground of natural justice. 4. In the result, the appeal of the assessee is allowed for statistical purposes.

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