M/S SHREE SHANKAR SERVICE,KOLKATA vs. I.T.O.,WARD-49(3), KOLKATA

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ITA 2658/KOL/2019Status: DisposedITAT Kolkata24 June 2020AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's grounds of appeal back to the CIT(A) for a fresh adjudication. This was due to the assessee's ex parte submission and the CIT(A)'s failure to deal with the merits of the case.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee claims they only received notice for the last hearing date, leading to their non-appearance. The CIT(A) did not adjudicate on the merits of the appeal.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex parte without proper notice and without adjudicating on the merits of the grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

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

O R D E R

PER S.S.Godara, Judicial Member:

1.

- This assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-15, Kolkata’s order dated 27.11.2019, passed in case No. 70/CIT(A)-15/17-18/Wd-49(3)/Kol u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

With the able assistance of both the learned representative(s) appearing at assessee and Revenue’s behest, we notice that the CIT(A) has passed his lower appellate order ex parte whilst affirming the Assessing Officer’s action inter alia making various disallowance(s) / addition(s) in his scrutiny assessment framed on 26.12.2017.

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