SAIFUL ISLAM,MURSHIDABAD vs. I.T.O.,WARD-42(2), MURSHIDABAD

PDF · subscribers
ITA 1128/KOL/2019Status: DisposedITAT Kolkata12 February 2020AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to consider the assessee's explanation and evidence as required by Section 250(6) of the Act. Therefore, the case was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2006-07 was against the CIT(A)'s order which confirmed additions made by the Assessing Officer under Section 69A. The CIT(A) had not considered the assessee's explanation and documentary evidence.

What were the issues?

Whether the CIT(A) properly considered the assessee's explanation and evidence before confirming additions. Whether the CIT(A) followed the procedural requirements of Section 250(6).

Which sections of the Income-tax Act were involved?

Section 69A,Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

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.

2.

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.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →