MAY FAIR PLAZA PVT. LTD.,KOLKATA vs. ITO, WARD - 58(3), KOLKATA, KOLKATA

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ITA 1436/KOL/2017Status: DisposedITAT Kolkata30 August 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order without disposing of the case on merits. Therefore, 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 was against an ex-parte order passed by the CIT(A). The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case and without providing a proper opportunity of hearing to the assessee.

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 A.T.Varkey, 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)-24 dated 23.05.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2010-11.

2.

After hearing rival contentions, we find that the ld. CIT(A) has passed an exparte order and 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 30.08.2018.

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