MANIK PAL,NORTH 24 PARGANAS vs. ITO, WARD 33(2), KOLKATA

PDF · subscribers
ITA 1968/KOL/2024Status: DisposedITAT Kolkata07 January 2025AY 2018-19Bench: SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obligated to pass a speaking order on merits, considering the grounds raised and providing reasons. Dismissing an appeal for non-prosecution without examining the merits is not permissible under the law.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance with five notices for submitting evidence. The CIT(A) did not consider the merits of the case, relying solely on the Assessing Officer's order.

What were the issues?

Whether the CIT(A) properly disposed of the appeal by not considering the merits and dismissing it for non-compliance, and whether the Assessing Officer's reopening and addition were valid.

Which sections of the Income-tax Act were involved?

Section 250,Section 251,Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 151,Section 69A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SONJOY SARMA & SRI RAKESH MISHRA

For Respondent: DR and Somnath Das Biswas, Sr

order

: January 7th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19 dated 29.08.2024, which has been passed against the assessment order u/s 147/144/144B of the Act, dated 14.03.2023.

Page 2 of 8 Page 3 of 8 Page 4 of 8 “7. An appeal is filed with the CIT(A) from appealable orders listed in Section 246A of the Act. We find that the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively. The relevant provisions for consideration are as under:— 'Procedure in appeal 250 (1) . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . (4) The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals). (5) . . . . . . . . . . . . . . . . . . (6) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (6A) . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . .

More judgments on Section 251

All 1,124 judgments and leading authorities on Section 251 →

Recent GST High Court judgments

Search GST case law →