DEO PRAKASH PANDEY,HOOGHLY vs. A.C.I.T.,CIRCLE-23(1), HOOGHLY

ITA 2272/KOL/2019Status: DisposedITAT Kolkata14 December 2020AY 2015-162 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order did not contain any points of determination or detailed adjudication as required by law. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2015-16 was against the CIT(A)'s order which confirmed the Assessing Officer's addition of short-term capital gains. The assessee faced a delay in filing the appeal due to communication gaps.

What were the issues?

Whether the CIT(A)'s order was properly adjudicated on merits and if it followed the procedural requirements of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “Virtual A Court” KOLKATA

Before: Shri P.M. Jagtap, Vice- & Shri S.S.Godara

O R D E R

PER S.S.Godara, Judicial Member:

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