SIR CLEARING PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 5(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 2196/KOL/2017Status: DisposedITAT Kolkata28 November 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the discrepancy in the hearing date and the order date. In the interest of justice, the matter was remanded to the CIT(A) for fresh consideration, allowing the assessee to file supporting evidence.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee contended they received an e-notice for a hearing on 11.08.2017, but the CIT(A) passed the order on 04.08.2017.

What were the issues?

Whether the CIT(A) passed an order before the scheduled hearing date, thereby violating natural justice principles.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Hearing: 30.10.2018Pronounced: 28.11.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal by the assessee against the order dated 04.08.2017 passed by CIT(A)-2, Kolkata for AY 2013-14 wherein he confirmed the order of AO ex-parte of the assessee.

2.

It was contended by the Ld.AR that the assessee received e-notice dated 20.07.2017 issued by the CIT(A) intimating the assessee the date of hearing is 11.08.2017. Ld.AR placed on record the said notice. Ld.DR did not controvert the same. 3. Heard both and perused the material available on record. It is noted though the CIT(A) fixed the appeal for hearing on 11.08.2017 but however, order was passed on 04.08.2017. Therefore, taking into consideration the submissions of the Ld.AR and facts and circumstances of the case, we deem it proper to remand the matter to (ASSESSMENT YEAR-2013-14) the file of CIT(A) for his fresh consideration in the interests of justice. The assessee is liberty to file evidences, if any, in support of his contention. Thus, grounds raised

by the assessee are allowed for statistical purposes.

4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.11.2018.

Recent GST High Court judgments

Search GST case law →