SHANKAR BHOWMICK,UTTAR DINAJPUR vs. ITO, WD-1, RAIGANJ, UTTAR DINAJPUR

ITA 108/KOL/2016Status: DisposedITAT Kolkata13 October 2017AY 2011-20121 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the appeal should be restored to the file of the CIT(A) for fresh adjudication. This was done to ensure adherence to the principles of natural justice.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2011-12. The assessee did not appear before the tribunal for the hearing.

What were the issues?

Whether the principles of natural justice were violated, necessitating a fresh adjudication by the lower appellate authority.

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, ‘D’ BENCH, KOLKATA

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

Per J. Sudhakar Reddy, Accountant Member :-

This appeal by the assessee is directed against the order of the ld.

Commissioner of Income Tax (Appeals)-Jalpaiguri, (hereinafter the ‘ld.

CIT(A)’), dt. 27.08.2015 passed u/s 143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2011-12.

After considering the papers on record, we are of the considered opinion that this appeal should be restored to the file of the Ld. CIT(A) for fresh adjudication de novo in accordance with law on the grounds of natural justice.

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