2020 (2) TMI 1613 - AT - Income Tax

Validity of CIT-A order u/s. 250 - assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee - HELD THAT - We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. Appeal of assessee is allowed for statistical purposes.

Summary

The ITAT Kolkata allowed the assessee's appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2010-11. The appeal was allowed for statistical purposes due to the assessee not being given a proper opportunity to be heard. The case was restored to the file of the Commissioner for fresh adjudication.