SHRI DINESH KUMAR AGARWAL,KOLKATA vs. ITO, WARD - 40(4), KOLKATA, KOLKATA

ITA 715/KOL/2018Status: DisposedITAT Kolkata27 August 2018AY 2014-152 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 held that the CIT(A) should have adjudicated the case on merits after providing the assessee with an adequate opportunity of being heard. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A) on the scheduled date of hearing. The CIT(A) did not decide the case on merits, instead, it was disposed of without proper adjudication.

What were the issues?

Whether the CIT(A) correctly disposed of the appeal without adjudicating on 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 ‘SMC’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM]

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-12, Kolkata dated 13.02.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2014-15.

After hearing rival contentions, I 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 I 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.

In the result this appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 27.08.2018.

Recent GST High Court judgments

Search GST case law →