SEPTY PHARMACEUTICALS PRIVATE LIMITED,RANGIA vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI
What did the Tribunal hold?
The Tribunal, considering the principle of natural justice, decided to provide the assessee one more opportunity. The matter was remitted back to the CIT(Appeals) for a fresh examination of documents.
What were the facts?
The assessee failed to provide explanations and supporting documents to the Assessing Officer and CIT(Appeals) despite opportunities. The CIT(Appeals) dismissed the appeal ex-parte for non-prosecution.
What were the issues?
Whether the appeal should be dismissed for non-prosecution or if the assessee should be granted another opportunity to present evidence.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu
Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals),
1 Septy Pharmaceuticals Private Limited National Faceless Appeal Centre (NFAC), Delhi dated 1st August, 2025 passed for Assessment Year 2015-2016. 2. None ap
The order continues below.
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