CHITTARANJAN MUKHERJEE,HAROA vs. I.T.O.,WARD-61(1), KOLKATA

PDF · subscribers
ITA 2461/KOL/2019Status: DisposedITAT Kolkata21 February 2020AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was passed without discussing the issues on merits. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-14 was against the CIT(A)'s order which affirmed additions for unexplained cash credits and disallowed a portion of transport costs. The CIT(A)'s order was passed ex parte.

What were the issues?

Whether the CIT(A) properly adjudicated the issues on merits when passing an ex parte order. Whether the addition for unexplained cash credits and disallowance of transport cost were justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: Sri S. S. Godara]

For Appellant: Shri Manoj Tiwari, Advocate
Hearing: 29/01/2020Pronounced: 21/02/2020

[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.

2.

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.

3.

This assessee’s appeal is allowed for statistical purposes.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →