What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to frame points of determination and provide a detailed adjudication as required by law. Therefore, the case was remanded back to the CIT(A) for a fresh decision.

The assessee appealed against the CIT(A)'s order which confirmed the Assessing Officer's disallowances and additions. The assessee argued that the CIT(A)'s order was passed ex parte without considering the merits and evidence.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the merits and evidence, and whether the order was passed in accordance with the procedural requirements of the Act.

Tcg Urban Infrastructure Holdings… vs DCIT | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

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

PER S.S.Godara, Judicial Member:

- This assessee’s appeal for assessment year 2010-11 arises against the Commissioner of Income Tax (Appeals)-19 Kolkata’s order dated 04.07.2018 passed in case No.182/CIT(A)-19/Kol/15-16, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

The assessee’s learned authorized representative’s only plea during the course of hearing is that the CIT(A) has erred in law and on facts in confirming the Assessing Officer’s action making various disallowance(s) / addition(s) by ITA No.2194/Kol/2018 A.Y. 2010-11 TCG Urbana Infrastructure Holdings Pvt. Ltd. Vs. DCIT, Cir-2(2), Kol. Page 2 way of lower appellate order passed ex parte and that too without considering the merits / evidence available on record. Learned departmental representative fails to dispute the clinching fact that the CIT(A) has nowhere framed points of determination followed by a detailed adjudication as contemplated u/s 250(6) of the Act. Without going deeper in merits of the issue(s), we deem it appropriate that larger interest of justice would be met in case the CIT(A) re-decides assessee’s substantive grounds in lower appellate proceedings afresh as per law within three effective opportunities of hearing. We order accordingly.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court 31/01/2020 (लेखा सद&य) ("या(यक सद&य) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Kolkata, *Dkp )दनांकः- 31/01/2020 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-TCG Urban Infrastructure Holdings Pvt. Ltd., Gr. Floor, Building Beta Bengal Intelligent Park, Block EP & GP Salt lake Electronics Complex, Kolkata-91

""यथ"/Respondent-DCIT,Cir-2(2), P-7, Chowringhee Square,Kolkata-69 3. संबं4धत आयकर आयु5त / Concerned CIT Kolkata 4. आयकर आयु5त- अपील / CIT (A) Kolkata 5. 8वभागीय "(त(न4ध, आयकर अपील"य अ4धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड= फाइल / Guard file. By order/आदेश से, // सहायक पंजीकार आयकर अपील"य अ4धकरण, कोलकाता ।

TCG URBAN INFRASTRUCTURE HOLDINGS PVT LTD.,KOLKATA vs. DCIT, CIRCLE - 2(2), KOLKATA

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