KLH INNOVENTURES LTD.,KOLKATA vs. ITO, WARD - 3(1), KOLKATA, KOLKATA

ITA 1806/KOL/2018Status: DisposedITAT Kolkata24 April 2019AY 2013-142 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) did not pass a speaking order as contemplated by Section 250(6) of the Act. Therefore, the appeal is restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal challenges the addition of unsecured loans amounting to ₹ 4 lac. The CIT(A) passed an ex parte order as the assessee failed to appear on the last date of hearing.

What were the issues?

Whether the CIT(A) passed a speaking order and whether the ex parte order was justified due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

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 2013-14 arises against the Commissioner of Income Tax (Appeals)-1, Kolkata’s order dated 15.06.2018 passed in case No.10802/CIT(A)-1/Kol/./ITO, Ward-3(1)/2016-17, in 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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