RAHEE TRACK TECHNOLOGIES PVT. LTD.,HOWRAH vs. ACIT, CIRCLE - 13(2), KOLKATA

ITA 2682/KOL/2018Status: DisposedITAT Kolkata17 May 2019AY 2014-152 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found no merit in the Revenue's contention that the assessee was not served notices. Since the CIT(A) had not considered the issues on merits, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was against an ex parte order by the CIT(A) disallowing various expenses. The CIT(A) had passed the order due to the assessee's failure to appear for hearings.

What were the issues?

Whether the CIT(A) order passed ex parte without considering the merits of the case is sustainable. Whether the assessee was properly served with hearing notices.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals)-5, Kolkata’s order dated 01.11.2018 passed in case No. N293/CIT(A)-5/Circle-113(2)/16-17/Kol, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

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