ASHISH KUMAR,KOLKATA vs. ITO, WD-32(3), KOLKATA, KOLKATA

ITA 109/KOL/2016Status: DisposedITAT Kolkata13 October 2017AY 2010-20113 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication de novo on the grounds of natural justice. The CIT(A) was directed to decide the case on merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear before the Tribunal, while the Revenue was represented. The CIT(A) had not disposed of the case on merits.

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication due to violation of natural justice and lack of disposal on merits.

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)-9, Kolkata, (hereinafter the ‘ld.

CIT(A)’), dt. 18.12.2015 passed u/s 143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.

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. merits.

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

Kolkata, the 13th day of October, 2017.

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