KAKATUA CONSTRUCTION,KOLKATA vs. I.T.O.,WARD-49(2), KOLKATA

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ITA 178/KOL/2020Status: DisposedITAT Kolkata19 August 2020AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not properly adjudicate the issues on merits and there was no clear indication of proper service of hearing notices. Therefore, the appeal 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. The assessee did not appear before the CIT(A) despite opportunities. The CIT(A)'s order did not indicate proper service of hearing notices and failed to adjudicate on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the issues on merits and whether the assessee was properly served with hearing notices.

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 Virtual Court “A” 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)-1, Kolkata’s order dated 27.11.2019, passed in case No. 46/CIT(A)-15/17-18/Wd-49(2)/KOL, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex parte. The case is now taken up adjudication on merits.

2.

With the able assistance coming from the Revenue side through learned Addl. CIT-DR, we notice that the assessee’s pleadings in its grounds challenge correctness in both the lower authorities’ action inter alia disallowing / adding various expenditure claims in the course of assessment framed on 29.12.2017 and affirmed in the CIT(A)’s order.

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