WELKIN TELECOM INFRA PVT. LTD.,,KOLKATA vs. ACIT, CIRCLE 11(1), , KOLKATA

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ITA 668/KOL/2025Status: DisposedITAT Kolkata16 July 2025AY 2014-15Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ), SHRI RAKESH MISHRA (Accountant Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) does not have the power to dismiss an appeal for non-prosecution and is obliged to dispose of the appeal on merits. The matter was set aside and remitted back to the CIT(A) for disposal on merit.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A) for non-prosecution. The assessee had filed an adjournment request which was allegedly ignored, and the CIT(A) passed the order in haste. The assessee also raised grounds regarding the limitation of the notice and lack of cross-examination opportunity.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution, and whether the assessment proceedings were validly initiated considering the limitation period.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 250,Section 251

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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAKESH MISHRA

order

: 16-July-2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

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