ADIDARSHAN TRADEWING PRIVATE LIMITED,KOLKATA vs. I.T.O., WARD - 12(2), KOLKATA, KOLKATA

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ITA 1716/KOL/2024Status: DisposedITAT Kolkata21 January 2025AY 2012-2013Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal ex-parte without passing a reasoned order as required by Section 250(6) of the Act. The Tribunal noted that the CIT(A) has the power to confirm, reduce, enhance, or annul the assessment and cannot dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who had dismissed the appeal ex-parte. The original assessment order was passed u/s 144/263 of the Act, and the CIT(A) confirmed the additions made by the Assessing Officer.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte without a reasoned order, and whether the CIT(A) has the power to dismiss an appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 250,Section 251,Section 144,Section 263,Section 143(3),Section 68,Section 234A,Section 234B,Section 246A,Section 46A

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

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order

: January 21st, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13 dated 10.07.2024, which has been passed against the assessment order u/s 144/263 of the Act, dated 30.12.2019.

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