M/S THREE STAR CONSULTANTS PVT. LIMITED,KOLKATA vs. ITO, WARD-4(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 2169/KOL/2016Status: DisposedITAT Kolkata07 February 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appeal to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) within one month for further proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-prosecution. The Tribunal noted that there was no decision on the merits of the case.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without deciding the appeal on merits. The need for a fresh adjudication on the appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey]

order : February 7th, 2018 O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax-(Appeals)-2, (hereinafter the ‘ld. CIT(A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 05/09/2016, Assessment Year 2012-13.

2.

After hearing rival submissions, we set aside this appeal to the file of the ld. CIT(A), as he passed an ex-parte order dismissing the appeal for non-prosecution. There is no decision on merits. The assessee shall appear by himself or through his authorized representative within 1 month from the receipt of this order of the Tribunal, take notice and thereafter continue to co-operate in the disposal of the appeal.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

1.

Kolkata, the 7th day of February, 2017. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated :07.02.2018 {SC SPS} Copy of the order forwarded to: 1. Three Star Consultants (P) Ltd 36, Strand Road Room No.-22 3rd Floor Kolkata – 700 001 2. Income Tax Officer, Ward-4(1), Kolkata Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

Recent GST High Court judgments

Search GST case law →