What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity of hearing due to non-receipt of notice. Therefore, the order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee contended that they did not receive the notice for the final hearing before the CIT(A).

What were the issues?

Whether the CIT(A) order was valid when the assessee was not served notice for the final hearing and thus denied an opportunity to be heard.

Bhudeva Realcon Private Limited vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P.M. Jagtap & Shri A. T. Varkey, JM]

Hearing: 05.12.2018Pronounced: 07.12.2018

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-23, Kolkata dated 03.02.2017 for AY 2012-13.

2. At the outset, the Ld. AR drew our attention to page 3 of the order of Ld. CIT(A) and pointed out that the notice fixing final hearing was not served upon the assessee so, it was unable to appear before the Ld. CIT(A). Hence, he prayed before the bench to set aside the order of Ld. CIT(A) to provide proper opportunity of hearing to the assessee.

Since assessee was not aware of the hearing for non-receipt of notice, we set aside the impugned order of Ld. CIT(A) and remand the matter back to him for deciding the appeal on merits after giving opportunity of hearing to the assessee. Appeal of assessee is allowed for statistical purposes.

Bhudeva Realcon Pvt. Ltd., AY 2012-13

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 07/12/2018

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 7th December, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:

1 Appellant – Bhudeva Realcon Pvt. Ltd., CA Ankit Jain, S. A. Legal Advisory & Solutions LLP, Temple Chambers, Room No. 68/1, 6, Old Post Office Street, Kolkata- 700 001. 2 Respondent – ITO, Wd-5(3), Kolkata. 3 CIT(A)-23, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

BHUDEVA REALCON PRIVATE LIMITED,KOLKATA vs. ITO, WARD-5(3), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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