SUDHANGSHU BISWAS,ALIPURDUAR vs. ITO, WARD 2(3), ALIPURDUAR
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal found that the CIT(A)'s ex parte order was not sustainable as the appeal was filed within the limitation period. The matter was restored to the CIT(A) for a fresh decision with an opportunity for the assessee to present its case.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed ex parte and held to be barred by limitation. The assessee contended that the appeal was filed within the limitation period, as evidenced by the assessment order service date and the Form No. 35.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal ex parte and holding it to be barred by limitation, despite the appeal being filed within the prescribed time.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order
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