PUNCTUAL VINCOM PVT. LTD,KOLKATA vs. ITO, WARD 5(1), KOLKATA, KOLKATA

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ITA 982/KOL/2023Status: DisposedITAT Kolkata29 April 2024AY 2012-2013Bench: 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.

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 appeals were not disposed of on merits.

What were the issues?

Whether the CIT(A) properly afforded an opportunity of hearing to the assessee before passing ex-parte orders.

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 Rajeeva Kumar, Advocate
Hearing: 16/04/2024Pronounced: 29/04/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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