RAIGANJ CENTRAL COOPERATIVE BANK LTD,RAIGANJ vs. DCIT, CIRCLE -2, JALPAIGURI, JALPAIGURI

ITA 1685/KOL/2017Status: DisposedITAT Kolkata27 November 2019AY 2012-132 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not frame points of adjudication nor made a detailed adjudication as required by law. Therefore, the issues were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal arose from an ex parte order by the CIT(A) who affirmed the Assessing Officer's disallowances and additions. The CIT(A) had issued multiple notices to the assessee, but no one appeared on their behalf.

What were the issues?

Whether the CIT(A) properly adjudicated the issues and followed the procedural requirements of the Act in passing an ex parte order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

O R D E R

PER S.S.Godara, Judicial Member:

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