JAYANTA KUMAR GHOSH,KOLKATA vs. ITO, WARD - 43(3), KOLKATA, KOLKATA

ITA 610/KOL/2018Status: DisposedITAT Kolkata16 November 2018AY 2013-142 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for adjudication on merits. The CIT(A) was directed to provide three effective opportunities of hearing to the assessee.

What were the facts?

The assessee's appeal for AY 2013-14 was decided ex parte by the CIT(A) due to non-appearance. The CIT(A) made various additions totaling ₹36,20,497/-.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without proper adjudication on merits and affording sufficient opportunities to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

आदेश /O R D E R This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income-tax (Appeals)-13, Kolkata’s order dated 20.1.2017 passed in case No.86/ CIT(A)-13/W-43(3)/Kol/2016-17 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appeared at assessee’s behest despite service of notice. It is accordingly proceeded ex parte.

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