HOOGRAJULI (ASSAM) TEA CO. LTD.,KOLKATA vs. DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA

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ITA 2372/KOL/2017Status: DisposedITAT Kolkata03 September 2018AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not dispose of the case on merits as required by law. The matter was restored to the CIT(A) for fresh adjudication after providing the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without a decision on merits. The assessee claimed to be prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the CIT(A) correctly disposed of the appeal without considering the merits when the assessee was prevented by sufficient cause from appearing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri S.S.Viswanethra Ravi, JM]

PER J.SUDHAKAR REDDY, AM:

1.

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-2, Kolkata dated 27.09.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2012-13.

2.

After hearing rival contentions, we find that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. The ld. CIT(A) has not disposed off the case on merits as required by law. Hence we restore the matter to the file of CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.

3.

In the result this appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 03.09.2018..

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