LAKSHMI SADHO COMMERCIAL (P)LTD,KOLKATA vs. ITO, KOLKATA

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ITA 516/KOL/2023Status: DisposedITAT Kolkata10 July 2023AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the defect in mentioning the wrong section in the appeal form was rectifiable. The CIT(A) should have allowed the assessee to rectify the defect and then decided the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as not maintainable because the appeal form incorrectly mentioned the section under which the Assessing Officer passed the order. The assessee had cited Section 143(3) instead of the correct Section 271B.

What were the issues?

Whether a misstatement of the section under which an order was passed in the appeal form is a curable defect, and if so, whether the CIT(A) can dismiss the appeal on this ground without allowing rectification.

Which sections of the Income-tax Act were involved?

Section 271B,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order : July 10, 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 26.04.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee stating that the same as not maintainable on the ground that in the appeal form 35, the assessee has mentioned the relevant section under which the Assessing Officer has passed the order as 143(3) of the Act, whereas, the appeal before the CIT(A) was passed against the order of the Assessing Officer u/s 271B of the Act.

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