Satanarayan Ispat Private Limited vs. ITO, Ward-3(1), Kolkata

Parties Involved

Facts Summary

The case involves an appeal by Satyanarayan Ispat Private Limited against an order of the NFAC, Delhi, which dismissed their appeal against an assessment order passed under sections 147 and 144B of the Income Tax Act, 1961. The assessee argued that they were not given a proper opportunity to be heard, violating principles of natural justice. The Ld. CIT(A) dismissed the appeal, leading to the current appeal. The tribunal found that the assessee had not participated in the first appellate proceedings and that the order was passed ex-parte without hearing the assessee. The tribunal also noted that the Ld. CIT(A) did not decide all grounds of appeal on their merits. Therefore, the tribunal remanded the matter to the Ld. CIT(A) to decide the appeal afresh on its merits after providing an opportunity to be heard to the assessee.…

Legal Issues

• 1. Whether the Ld. CIT(A) provided a proper opportunity to be heard to the assessee?
• 2. Whether the Ld. CIT(A) decided all grounds of appeal on their merits?

Judgment Outcome

Decided in favour of Assessee.

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