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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Sri S. S. Godara]
[Before Sri S. S. Godara, Judicial Member] आयकर अपीलसं./ ("नधा"रण वष" / Assessment Year: 2013-14) Chittaranjan Mukherjee Vs. ITO, Ward-61(1), Kolkata. Haroa Bazar, PO-Haroa, North 24 Paraganas-743425. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHCPM1796N (Appellant) .. (Respondent) Appellant by : Shri Manoj Tiwari, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT सुनवाई क" तार"ख/ Date of Hearing : 29/01/2020 घोषणा क" तार"ख/Date of Pronouncement : 21/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (A) - 15, Kolkata order dated 10.06.2019 passed in case No.67/CIT(A)-15/16-17/Wd-61(1)/KOL involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused.
It transpires at the outset that the CIT’s lower appellate order under challenge affirming the Assessing Officer’s action making section 68 addition of unexplained cash credits amounting to Rs.16,55,000/- and disallowing 25% of the transport cost amounting to Rs.71,618/-; has been passed ex parte without discussing these twin issues on merits as contemplated u/s 250(6) of the Act requiring framing of point of determination followed by a detailed adjudication. I therefore deem it appropriate to restore the assessee’s both substantive grounds to Chittaranjan Mukherjee this effect back to the CIT(A) for fresh adjudication as per law within three effective opportunities of hearing. The assessee is directed to appear before the CIT(A) on or before 31st of July 2020 for further proceedings.
This assessee’s appeal is allowed for statistical purposes.