What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) within one month.

The assessee failed to appear before the CIT(A) due to sufficient cause. The CIT(A) did not dispose of the case on merits.

What were the issues?

Whether the CIT(A) should have disposed of the appeal on merits when the assessee had sufficient cause for non-appearance.

Raju Balti vs ITO | ITAT Kolkata 2018

Heard together (2 matters)

I.T.A. No. 1286/Kol/2018

I.T.A. No. 1287/Kol/2018

Read from the judgment's own cause title. This page is filed under one of them.

Assessment Year: 2010-11 & Assessment Year: 2011-12 Sri Raju Balti assessee demonstrated before us that it was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Kolkata, the 24th day of October, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated :24.10.2018 {SC SPS} Copy of the order forwarded to: 1. Sri Raju Balti 20A, Mondal Para Lane Noapara P.S.: Baranagar Kolkata – 700 090 West Bengal

Income Tax Officer-Ward 63(2), Kolkata

3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

RAJU BALTI,KOLKATA vs. ITO, WARD - 63(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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