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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE & SHRI PRADIP KUMAR CHOUBEY, HON’BLE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-1 Jaipur (hereinafter the “ld. CIT(A)”) dt. 18/01/2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 18/01/2024. The ld. Counsel for the assessee at the very outset submitted 2. that though the assessee has taken several grounds of appeal, but his preliminary grievance is that ld. CIT(A) erred in passing an ex- parte order and that the assessee was not granted sufficient opportunity to contest its case on merits. That given an opportunity of hearing, the assessee stands a fair chance of succeeding on 2 Assessment Year: 2017-18 Panchur Education Society
merits. He prayed that the matter be restored to the ld. CIT(A) for fresh adjudication. The ld. D/R, though not leaving his grounds, did not oppose to this prayer of the ld. Counsel for the assessee.
With the assistance of the ld. Representatives, we have gone through the record carefully. The ld. CIT(A) has passed ex-parte orders dismissing the appeal of the assessee without granting the assessee sufficient opportunity of being heard. Though, the ld. CIT(A) has made analysis of facts available on record, but we are of the view that the assessee deserves one more opportunity to represent its case. Therefore, in the interest of justice and being fair to both the parties, we restore this appeals to the file of the ld. CIT(A) for afresh adjudication in accordance with law after giving sufficient opportunity to the assessee of being heard. Needless to say, the assessee shall co-operate till the disposal of this appeal.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 28th May, 2024 at Kolkata. (PRADIP KUMAR CHOUBEY) ACCOUNTANT MEMBER Kolkata, Dated 28/05/2024 *SC SrPs Assessment Year: 2017-18 Panchur Education Society
आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Assessee
""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.
आदेशानुसार/ BY ORDER,