M/S MEGHNA DISTRIBUTORS PVT. LTD.,RAIPUR vs. I.T.O.,WARD-10(2), KOLKATA

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ITA 319/KOL/2020Status: DisposedITAT Kolkata25 November 2020AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's grievances back to the CIT(A) for a fresh adjudication. This was done because the CIT(A)'s order was passed ex parte and the assessee's claim of non-service of notice was not controverted.

What were the facts?

The assessee's appeal for AY 2009-10 was against the CIT(A)'s ex parte order. The assessee claimed the CIT(A)'s hearing notice was not served, a fact not rebutted by the revenue.

What were the issues?

Whether the CIT(A) order passed ex parte without proper service of notice to the assessee is valid. The issue of addition made under Section 68 and enhancement of income.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “Virtual C” KOLKATA

Before: Shri J.Sudhakar Reddy & Shri S.S.Godara

None अपीलाथ� क� ओर से/By Appellant Shri Supriya Paul, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 19-11-2020 सुनवाई क� तार�ख/Date of Hearing 25-11-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-4, Kolkata’s order dated 30.08.2019 passed in case No.52/CIT(A)-4/2019-20 involving proceedings 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. It has filed its written submission(s) dated 19.11.2020. The same is taken up on record. It is accordingly proceed ex parte.

2.

We notice at the outset with the able assistance of the learned Addl. CIT-DR that the CIT(A)’s lower appellate order affirming the Assessing Officer’s action

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