SPACE MATRIX PVT. LIMITED,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA

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ITA 2182/KOL/2018Status: DisposedITAT Kolkata31 January 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not considered the merits of all issues as required by law, despite granting multiple hearing opportunities. Therefore, the issues were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was listed for hearing, but no one appeared on behalf of the assessee. The Tribunal proceeded ex parte.

What were the issues?

Whether the CIT(A) properly adjudicated all the issues raised in the appeal after considering their merits.

Which sections of the Income-tax Act were involved?

Section 14A,Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-2 Kolkata’s order dated 08.08.2018 passed in case No.11134/CIT(A)-2/2015-16, 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 for adjudication on merits.

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