ABHISHEK RUNGTA,KOLKATA vs. ITO, WARD - 45(4), KOLKATA, KOLKATA

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ITA 447/KOL/2018Status: DisposedITAT Kolkata27 June 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A)'s order was passed in violation of natural justice as the assessee was not given a proper opportunity to be heard. Therefore, the appeal was set aside for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided without providing adequate opportunity. The CIT(A) did not dispose of the appeal on its merits.

What were the issues?

Whether the CIT(A) followed principles of natural justice and provided adequate opportunity to the assessee before passing the order.

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, “SMC” BENCH : KOLKATA

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

Hearing: 02.06.2018Pronounced: 27.06.2018

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-13, Kolkata [ in short the ld CITA] dated 19.12.2017 against the order passed by the I.T.O, Ward-45(4), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 27.11.2014 for the Assessment Year 2012-13.

2.

After hearing rival contentions and on a careful consideration of the facts and circumstances of the case, a perusal of the papers on record, orders of the authorities below as well as case law cited, I hold as follows.

3.

I find that the Ld. CIT(A) has passed the order, without giving adequate opportunity to the assessee. Moreover, he did not dispose off the appeal on merits.

Abhishek Rungta A.Yr.2012-13 4. Hence, on the grounds of natural justice this appeal is set aside to the file of the Ld. CIT(A) for fresh adjudication in accordance with law. The assessee is directed to cooperate with the Ld. CIT(A) for disposal off the appeal.

5.

In the result the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the Court on 27.06.2018

Sd/- [ J.Sudhakar Reddy] Accountant Member Dated : 27.06.2018 SB, Sr. PS Copy of the order forwarded to:

1. 1. Abhishek Rungta, C/o, SRB & Associates, A-3/7, Gilanders House, 8, N.S. Road, Kolkata- 700001.

2. ITO, Ward-45(4), Kolkata, 3, Government Place, 2nd Floor, Room No. 2/34A, Kolkata- 700016. 3..C.I.T.(A)- , Kolkata 4. C.I.T.- Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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