MALLIKA GHOSH,KOLKATA vs. ITO, WARD-29(3), KOLKATA, KOLKATA

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ITA 740/KOL/2023Status: DisposedITAT Kolkata31 October 2023AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored all issues to the CIT(A) for fresh adjudication, allowing the assessee adequate opportunity to present submissions and documents. The CIT(A) was directed to pass a speaking order on merits.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) as the assessee failed to appear and provide sufficient documentation. The assessee requested the issues be restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the assessee was denied a proper opportunity to present its case before the CIT(A) and whether the ex-parte order was justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3),Section 54

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SRI SANJAY GARG & DR. MANISH BORAD

order

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