This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Ex Parte Order is Not Justified if Notice is Served on Wrong Address
Case Law Details
- Case Name
- Vibgyor Tech Solutions Pvt. Ltd Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Vibgyor Tech Solutions Pvt. Ltd Vs ITO (ITAT Kolkata)
The issue under consideration is whether ex parte order passed by CIT(A) because of non attendance of assessee on the date of hearing is justified in law?
ITAT states that the impugned order of the Ld. CIT(A) is ex parte and assessee/ assessee’s Ld. Counsel was not heard before disposal of the appeal. The Ld. CIT(A) noted that he had fixed the appeal on two occasions i.e on 04/05//2018 and 21/05/2018; and since none appeared, he was pleased to dismiss the appeal for non-prosecution. It has to be kept in mind that if an assessee is aggriev...
