JAI SHREE BALAJI FAT & OILS PVT. LTD.,KOLKATA vs. ITO, WARD 7(4), KOLKATA, KOLKATA

ITA 770/KOL/2017Status: DisposedITAT Kolkata03 October 2018AY 2012-133 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) did not provide sufficient opportunity for hearing and that the ex-parte order violated the principle of natural justice. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee could not appear on the hearing date due to circumstances beyond their control. The CIT(A) did not grant further opportunity for hearing.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording sufficient opportunity of hearing violates the principles of natural justice.

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, “A”, BENCH KOLKATA

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

For Appellant: Shri Manish Tiwari, FCA

Hearing: 19/07/2018Pronounced: 03/10/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Jai Shree Balaji Fat & Oils Pvt. Ltd ��यथ� / The Respondent.- ITO, Ward-7(4), Kolkata 2. आयकर आयु�त(अपील) / The CIT(A), 3. आयकर आयु�त / CIT 4. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 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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