M/S. LORDS CHEMICALS LIMITED,KOLKATA vs. DCIT, CIRCLE - 11(2), KOLKATA, KOLKATA

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ITA 1805/KOL/2018Status: DisposedITAT Kolkata24 April 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) had not adjudicated the substantive grounds raised by the assessee while passing an ex parte order. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-14 was decided ex parte by the CIT(A) who affirmed the AO's additions. The CIT(A) also adjudicated on an issue (Sec 115JB MAT) not raised by the assessee.

What were the issues?

Whether the CIT(A) can pass an ex parte order and adjudicate on issues not raised by the assessee in appeal.

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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