RITIKA PROJECTS & DEVELOPERS (P) LTD.,KOLKATA vs. ITO, WD-4(1), KOLKATA, KOLKATA

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ITA 54/KOL/2016Status: DisposedITAT Kolkata18 December 2017AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the appeal back for fresh adjudication. The assessee was directed to appear before the CIT(A) and cooperate in the disposal of the appeal.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) as the assessee did not appear. The assessee's first ground of appeal was related to natural justice.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice.

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 ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble]

This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 05/11/2015, for the Assessment Year 2008-09.

2.

None appeared on behalf of the assessee despite issual of notice. We find that the ld. CIT(A), has passed an ex-parte order. First ground of the assessee is on the issue of natural justice.

3. After hearing the ld. DR, we set aside this appeal to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, on the ground of natural justice. The assessee is directed to appear before the ld. CIT(A) on 10/01/2018, take notice and thereafter co-operate in the disposal of the appeal, without taking any adjournments.

Assessment Year: 2008-09 Ritika Projects & Developers (P) Ltd

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th day of December, 2017. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 15.12.2017 {SC SPS} Copy of the order forwarded to: 1. Ritika Projects & Developers (P) Ltd 6, Church Lane 1st Floor Kolkata – 700 001 2. Income Tax Officer, Ward- 4(1), Kolkata P-7, Chowringhee Kolkata – 700 069

3.

CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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