SANAT KUMAR BHATTACHERJEE,KOLKATA vs. ACIT,CIRCLE, HALDIA, HALDIA

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ITA 209/KOL/2017Status: DisposedITAT Kolkata16 March 2018AY 2004-053 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex parte order passed by the CIT(A) violated the principles of natural justice. Therefore, the order was set aside and the matter was remitted back for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order. The assessee argued that they could not present their case before the CIT(A) due to reasons beyond their control.

What were the issues?

Whether an ex parte order passed by the CIT(A) without hearing the assessee is sustainable and violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri Aby T. Varkeyand Dr.A.L. Saini

O R D E R

PER Dr. A.L. Saini, Accountant Member:

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