Case Law Details
Massive Infrastructure Pvt. Ltd. Vs ITO (ITAT Kolkata)
In this case Ld. CIT(A) has passed the order without hearing the assessee and not on merits there is a violation of Natural Justice. Therefore, we are inclined to set aside the impugned order of Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) with a direction to issue notice as per section 127 of the Income Tax Rules, 1962.
From the reading of Rule 127, it is clear that notice would be issued, inter alia, to the e-mail ID reflected in the return of income or as prescribed in sub-clause (b) of Rule 127(2) of the Rules. Since the Ld. CIT(A) has made an averment that the notices could not be served upon the assessee, we deem it fit to provide the e-mail ID of the Ld. AR also, so that a copy can be given to him also, so that the hearing can happen without any fetter. The assessee is also may file written submission as well as documents in support of its claim if advised so and Ld. CIT(A) to pass speaking order while disposing the appeal in accordance to law.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal preferred by the assessee against the order of Ld. CIT(A)-2, Kolkata dated 05.01.2017 for AY 2012-13.
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