PUNCTUAL VINCOM (P)LTD,KOLKATA vs. ITO, WARD 5(1), KOLKATA, KOLKATA
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
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) correctly disposed of the appeals on merits or if principles of natural justice were violated by passing ex-parte orders.
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: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
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