ALCEMS MARKETING PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

PDF · subscribers
ITA 125/KOL/2022Status: DisposedITAT Kolkata31 October 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the CIT(A) for fresh adjudication, emphasizing the principles of natural justice. The assessee was directed to appear and provide necessary documentation.

What were the facts?

The assessee failed to appear before the CIT(A) on two occasions, leading to an ex-parte order. The AO had made an addition of Rs. 6 lakhs under Section 68 for alleged unaccounted money. The assessee sought another opportunity to present their case.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated principles of natural justice and if the addition under Section 68 was justified without proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 68,Section 147,Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH “A”KOLKATA

Before: Shri Sanjay Garg & Shri Manish Borad

आदेश खुले �यायपीठ म� �दनांक 31-10- 2022 को उ�घो�षत। Order pronounced in the open court on 31-10-2022

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →