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Income Tax Appellate Tribunal, KOLKATA ‘A(SMC
Before: Shri Satbeer Singh Godara
This assessee’s appeal for assessment year 2016-17 arises against the CIT(A), 7, Kolkata’s order dated 05-09-2019 passed in case no. 108/CIT(A)-7/Ward-25(2)/Kol/18-19 involving proceedings u/s 143(3) of the Income-tax Act, 1961 ( in short ‘Act’).
Heard both the learned parties. Case file perused. 2. It is noticed that at the outset itself the learned CIT(A) passed his lower appellate order ex parte whilst affirming unexplained investment addition of Rs. 15 lakhs made in the assessment order dt. 17-12-2018.
Assessment Year: 2016-2017 Sri Sekhar Banerjee
Learned Departmental Representative fails to dispute that the lower appellate order under has nowhere been taken into consideration the relevant factual matrix of the sole issue as required u/s. 250(c ) contemplating involved in framing of points of determination followed by a detailed adjudication. I, therefore, restore the sole issue back to him for afresh adjudication as per law within three effective opportunities of hearing.
This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the Court on 31-01-2020