Case Law Details
Blackberry Tradecom Pvt. Ltd Vs ITO (ITAT Kolkata)
We find that the ld. CIT(A) has passed an ex-parte order as the assessee had not responded to the notices of hearing on 09.03.2017 and 14.03.2017. The AO also passed an order u/s 144 of the Act.
The ld. Counsel for the assessee submits that notice of hearing was not served on the assessee and hence they did not appear and represent the case before the lower authorities. He argued that there is violation of principles of natural justice and requested that the case may be set aside to the file of the AO for fresh adjudication in accordance with law. He submitted that the assessee would comply with the directions of the AO.
The ld. D/R submitted that he has no objection if the matter be remanded back to the file of the AO for fresh adjudication in accordance with law as there is violation of principles of natural justice.
Keeping in view the totality of the facts and circumstances of the case and also the orders of the Co-ordinate Bench of the Tribunal in similar matters, we set aside this assessment to the file of the AO for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.
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