M/S. TOPSELL VINIMAY PVT. LTD.,HOWRAH vs. ITO, WARD 15(3), KOLKATA, KOLKATA

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ITA 1070/KOL/2017Status: DisposedITAT Kolkata03 October 2018AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte and that the assessee was not given sufficient opportunity to be heard, violating the principle of natural justice. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee claimed they never received notice of hearing from the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) was vitiated due to violation of the principle of natural justice and lack of proper opportunity 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, “D”, BENCH KOLKATA

Before: SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM

For Appellant: Shri S. Agarwal, Advocate
For Respondent: Shri A. Bhattacharjee, Addl. CIT
Hearing: 18/07/2018Pronounced: 03/10/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- M/s. Topsell Vinimay Pvt. Ltd. 1. ��यथ� / The Respondent.- ITO, Ward-15(3), Kolkata 2. आयकर आयु�त(अपील) / The CIT(A)- , Kolkata 3. आयकर आयु�त / CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. 6. गाड� फाईल / Guard file.

//True Copy// By Order

Senior Private Secretary, Head of Office/D.D.O, I.T.A.T, Kolkata Benches, Kolkata.

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