ANIL KUMAR NARULA,KOLKATA vs. DCIT, CIRCLE - 4, KOLKATA, KOLKATA

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ITA 2262/KOL/2017Status: DisposedITAT Kolkata31 January 2018AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that a proper and sufficient opportunity of hearing was not granted. Therefore, the ex-parte order of the CIT(Appeals) was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance with notices. The assessee contended that proper opportunity of hearing was not granted as notices for subsequent hearings were not served.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without providing a proper and sufficient opportunity of hearing to the assessee.

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, KOLKATA BENCH (SMC

Before: Shri P.M. Jagtap, AM]

order : January 31, 2018 ORDER This appeal filed by the assessee is directed against the order of Ld. CIT(Appeals) – 2, Kolkata dated 24.08.2017 whereby he dismissed the appeal of the assessee ex-parte.

2.

The assessee in the present case is an individual who derives income from business, salary, rent and other sources. The return of income for the year under consideration was filed by him on 23.02.2011 declaring a total income of Rs. 5,87,650/-. In the assessment completed under section 143(3) vide an order dated 11.03.2013, the total income of the assessee was determined by the assessee at Rs. 10,52,983/- after making additions of Rs. 24,303/- and Rs. 4,41,030/- on account of disallowance of corporation tax and other expenses respectively.

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