INOX MANAGEMENT CONSULTANCY PVT. LTD.,KOLKATA vs. I.T.O.,WARD-9(3), KOLKATA

ITA 661/KOL/2019Status: DisposedITAT Kolkata22 November 2019AY 2015-162 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal recalled its previous order and restored the main appeal. The issues concerning alleged bogus cash credits and unexplained commission expenditure were remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed a miscellaneous petition to recall an order dismissing their appeal for non-prosecution due to a communication gap regarding the hearing date. The tribunal agreed to recall the order and deal with the main appeal.

What were the issues?

Whether the dismissal order for non-prosecution was justified and whether the substantive issues of capital gains and commission expenditure require fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

Heard together (2 matters)

M.ANo.205/Kol/2019

ITA No.661/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

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