SUNDEEP SETHI,KOLKATA vs. I.T.O., WARD - 44(2),, KOLKATA

ITA 1248/KOL/2025Status: DisposedITAT Kolkata11 August 2025AY 2015-2016Bench: the Ld. CIT(A). However, the assessee did not appear or comply on the dates fixed for hearing. Consequently, the CIT(A) dismissed the appeal of the assessee by passing an ex parte order upholding order of the Assessing Officer.3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal ruled that the ex-parte dismissal by the CIT(A) was not justified in the interest of substantial justice. It remanded the matter back to the CIT(A) for fresh adjudication, granting the assessee another opportunity to present its case.

What were the facts?

The assessee filed its return for AY 2015-16. Following a notice under Section 148, the AO made an addition of Rs. 18,19,250/- under Section 68 regarding share sale proceeds. The CIT(A) dismissed the assessee's subsequent appeal ex-parte due to non-compliance, confirming the AO's order.

What were the issues?

Whether the CIT(A)'s ex-parte dismissal of the appeal due to non-compliance was proper, and if the matter warranted remanding for a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 148,Section 43(2),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

Per Sonjoy Sarma, Judicial Member:

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.03.2024 for the Assessment Year 2015–16. 2. At the outset the Ld. AR stated that there is a delay of 374 days in filing the present appeal. The assessee has filed a petition for condonation of delay citing reasonable cause for the belated filing. We after considering the submissions and materials on record, we are satisfied that the assessee was pr

The order continues below.

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