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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
आदेश /O R D E R This assessee’s appeal for assessment year 2006-07, arises against the Commissioner of Income-tax (Appeals)-12, Kolkata’s order dated 05.03.2019 passed in case No.10011/CIT(A)-12/Kol/Ward-42(2)/2009-10, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
Coming to merits of the instant case, I notice with the able assistance of the learned senior departmental representative appearing at the Revenue’s behest that the CIT(A); although has confirmed the Assessing Officer’s action making sec. 69A unexplained money and other similar addition(s), he has nowhere taken into Saiful Islam Vs. ITO Wd-42(2), Murshidabad Page 2 consideration the assessee’s explanation as well as corresponding documentary evidence as contemplated u/s 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication. I therefore remit the assessee’s grievance(s) pleaded in the instant appeal back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing.