FLEX TRADE PVT. LTD.,KOLKATA vs. ACIT, CEN. CIR. 4(4), KOLKATA

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ITA 228/KOL/2024Status: DisposedITAT Kolkata09 May 2024AY 2010-11Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI SONJOY SARMA, HON’BLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed ex-parte orders violating principles of natural justice. Therefore, the appeals were restored to the CIT(A) for fresh adjudication on merits after providing the assessee an opportunity of being heard.

What were the facts?

The assessee's appeals before the CIT(A) were decided ex-parte without a proper opportunity of hearing. The assessee contended that the CIT(A) did not dispose of the appeals on merits.

What were the issues?

Whether the CIT(A) properly afforded the assessee an opportunity of hearing before passing ex-parte orders. Whether the appeals were disposed of on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

For Appellant: Shri Amit Agarwal, Advocate
Hearing: 18/04/2024Pronounced: 09/05/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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