BIHARI DISTRIBUTORS PVT. LTD. ,NAGPUR vs. ITO,WARD-14(1), KOLKATA. , KOLKATA

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ITA 1315/KOL/2023Status: DisposedITAT Kolkata29 April 2024AY 2009-10Bench: Shri Sanjay Garg (Judicial Member), Shri Girish Agrawal (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and restored the matter to the CIT(A) for a fresh decision. The CIT(A) was directed to provide the assessee with a proper opportunity to present their case.

What were the facts?

The assessee appealed an ex parte order from the CIT(A). The assessee claimed they did not receive notices from the CIT(A) as they were sent to an incorrect email address. This prevented them from presenting their case.

What were the issues?

Whether the CIT(A) erred by passing an ex parte order without providing a reasonable opportunity of hearing to the assessee due to incorrect service of notice.

Which sections of the Income-tax Act were involved?

Section 250,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

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