GOLDWIN TRACON PVT. LTD.,MUMBAI vs. DCIT, CIRCLE-6(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 545/KOL/2022Status: DisposedITAT Kolkata16 February 2023AY 2009-20102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and admitted the appeal. The ex-parte order of the CIT(A) was set aside, and the matter was restored for fresh decision on merits.

What were the facts?

The assessee's appeal was filed 119 days late. The assessee requested condonation of delay, and the Tribunal found sufficient cause. The assessee also argued that the CIT(A)'s order was ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte order of the CIT(A) should be set aside.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & DR. MANISH BORAD, HON’BLE

For Appellant: Shri Miraj D. Shah, A/R
Hearing: 19/01/2023Pronounced: 16/02/2023

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

Recent GST High Court judgments

Search GST case law →