OLIVER SUPPLIERS PVT. LTD.,KOLKATA vs. ITO, WARD-8(2), KOLKATA, KOLKATA

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ITA 159/KOL/2017Status: DisposedITAT Kolkata27 July 2018AY 2009-20105 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given a proper opportunity of being heard by the Assessing Officer and the CIT(A), violating the principles of natural justice. Therefore, the orders were set aside.

What were the facts?

The assessee contended that notices were not served at its correct and updated address during assessment proceedings, and it was not given adequate opportunity to be heard. The appellate authority also passed an ex-parte order without sufficient opportunity.

What were the issues?

Whether the assessment and appellate orders were vitiated due to lack of proper notice and opportunity of hearing to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 143(3),Section 147

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM

For Appellant: Shri Rabin Maheshwari, A/R
For Respondent: Shri Saurabh Kumar, Addl. CIT (Sr. DR)
Hearing: 09/07/2018Pronounced: 27/07/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Oliver Suppliers Pvt. Ltd. ��यथ� / The Respondent.- ITO, Ward-8(2), Kolkata 2. आयकर आयु�त(अपील) / The CIT(A), 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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