What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, directing the Assessing Officer to provide a complete copy of the assessment order to both the assessee and the CIT(A). The CIT(A) is to decide the appeal afresh on merits after receiving the complete order.

The assessee's appeal before the CIT(A) was dismissed on technical grounds because the assessment order attached was incomplete, with missing and blank pages. The assessee claimed they received an incomplete order and had not yet received a certified copy.

What were the issues?

Whether an appeal can be dismissed solely on the technical ground of an incomplete assessment order being filed, and if the assessee should be given an opportunity to present their case on merits.

Shankar Agarwal HUF, Purulia vs ITO | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order : December 11, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 30.08.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee solely for technical reason that the complete copy of the assessment order has not been attached and that some pages of the assessment order are missing. In particular, page no.3 of the assessment order is not attached and page no.17 of the assessment order is blank. The ld. CIT(A), on this ground alone, dismissed the appeal of the assessee.

SHANKAR AGARWAL HUF,PURULIA vs. ITO,WD-3(4),PURULIA, PURULIA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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