M MADHUMURTY,HOWRAH vs. ITO, WD-48(2), KOLKATA, KOLKATA
What did the Tribunal hold?
The ITAT found that the CIT(A) had confirmed the Assessing Officer's order ex-parte without providing any reasoning on merits. The Tribunal held that the CIT(A) should have provided an opportunity for the assessee to be heard and decide the appeal on merit.
What were the facts?
The assessee failed to appear before the CIT(A) on multiple occasions, leading to an ex-parte decision. The assessee then appealed to the ITAT against this ex-parte order.
What were the issues?
Whether the CIT(A) erred in deciding the appeal ex-parte without providing reasoning on merits and whether the assessee was denied a reasonable opportunity of being heard.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
O R D E R
PER Waseem Ahmed, Accountant Member:
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