AL QAISER TOBACCO PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA, KOLKATA

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ITA 410/KOL/2018Status: DisposedITAT Kolkata26 December 2018AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the substantive grounds of appeal as required by law. Therefore, the case was restored to the CIT(A) for proper adjudication.

What were the facts?

The assessee challenged the CIT(A)'s order which dismissed their appeal without detailed adjudication. The CIT(A) had proceeded ex-parte after the assessee failed to appear, despite written submissions.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal and followed the prescribed procedure. The validity of the re-opening and subsequent disallowances were also in question.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 144,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri J.Sudhakar Reddy & Shri S.S.Godara

Shri Prashent Gupta, Staff अपीलाथ� क� ओर से/By Appellant Shri S. Halder, SR-DR ��यथ� क� ओर से/By Respondent 19-12-2018 सुनवाई क� तार�ख/Date of Hearing 26-12-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2007-08 arises against the Commissioner of Income Tax (Appeals)-3, Kolkata’s order dated 13.02.2018 passed in case No.1183/CIT(A)-3/Circle-8(1)/15-16 Kol, involving proceedings 144r.w.s.147 r.w.s143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.

2.

It emerges at the outset that the assessee has raised various substantive grounds inter alia challenging validity of the re-opening in question finally culminating in depreciation disallowance of ₹6,18,309/-, disallowance of loss on sale of vehicle amounting to ₹1,66,904/- and also treating profit on sale of land as Long Term Capital Gains instead of Short Term Capital Gains; respectively. The CIT(A)’s order under

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