VIKROMATIC STEELS PRIVATE LIMITED. ,HOWRAH vs. ITO, WARD-3(2),KOLKATA, KOLKATA
What did the Tribunal hold?
The ITAT set aside the CIT(A)'s order and remanded the case back for fresh adjudication on merits. The assessee will be given an opportunity to be heard and present necessary evidence.
What were the facts?
The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-appearance on multiple occasions. The CIT(A) noted that the issues were factual and could not be decided without the assessee's input.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing sufficient opportunity to the assessee. The need for fresh adjudication on merits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI RAJPAL YADAV, HON’BLE & DR. MANISH BORAD, HON’BLE
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER:
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