S.S. FOUNDATION,KOLKATA vs. CIT(E), KOLKATA, KOLKATA

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ITA 246/KOL/2018Status: DisposedITAT Kolkata22 November 20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given an opportunity to present its case. Therefore, the matter was remanded to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application was rejected ex-parte by the CIT(E) without providing an opportunity to submit relevant details. The assessee appealed this order.

What were the issues?

Whether the CIT(E) erred in rejecting the assessee's application ex-parte without providing an opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Hearing: 08.11.2018Pronounced: 22.11.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal by the assessee against the order dated 06.12.2017 passed by CIT(E), Kolkata.

2.

Heard both parties and perused the material available on record. It is noted from the record that there was no opportunity for the assessee in prosecuting its case by submitting relevant details before the CIT(E). It is clear from para 2 of the impugned order, that the CIT(E) rejected the application of the assessee ex-parte. Taking into consideration the facts and circumstances of the case and submissions of Ld.AR and in the interest of justice, we deem it proper to remand the matter to the CIT(E) for his fresh adjudication. The assessee is liberty to file any evidence, if any, in support of its 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 22.11.2018.

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