M/S. RPL PROJECTS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA

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ITA 2123/KOL/2018Status: DisposedITAT Kolkata17 May 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not discussed the issues on merits. Therefore, the case was restored back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-14 was against the CIT(A)'s ex parte order. The CIT(A) had disallowed various expenses, including income from other sources, general expenses, and food and lodging expenses.

What were the issues?

Whether the CIT(A) properly adjudicated the disallowances on merits when passing an ex parte order. Whether the CIT(A) followed the procedure contemplated under Section 250(6) of the Act.

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 “D” KOLKATA

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

O R D E R

PER S.S.Godara, Judicial Member:

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