MOUSTACHE INTERNATIONAL (P) LTD.,KOLKATA vs. DCIT, CIRCLE - 10(1), KOLKATA, KOLKATA

ITA 1797/KOL/2018Status: DisposedITAT Kolkata26 April 2019AY 2011-122 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s order did not deal with the merits of the issues raised, as required by Section 250(6) of the Act. Therefore, the case was restored to the CIT(A) for fresh adjudication after providing three effective opportunities of hearing to the taxpayer.

What were the facts?

The assessee's appeal for AY 2011-12 was filed against the CIT(A)'s order. The assessee did not appear before the ITAT, and the appeal was proceeded ex parte. The CIT(A) had also declined the assessee's lower appeal for non-prosecution after issuing multiple hearing notices.

What were the issues?

Whether the lower appellate authority properly adjudicated the issues on merits. Whether the assessee was granted adequate opportunities of hearing.

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

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-4, Kolkata’s order dated 18.05.2018 passed in case No.2090/CIT(A)-4/14-15, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at assessee’s behest. The registry has already sent it RPAD notice dated 18.03.2019 confirming part of record. We therefore proceed ex parte against the assessee.

The assessee’s sole substantive grievance challenges correctness of both the lower authorities’ action making various disallowance(s) / addition(s).

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