MR. SANTOSH JAISWAL,KOLKATA vs. DCIT, CIRCLE - 63, KOLKATA, KOLKATA

ITA 639/KOL/2018Status: DisposedITAT Kolkata16 November 2018AY 2012-132 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interest of justice would be better served by remanding the matter to the CIT(A). The CIT(A) is directed to re-examine the appeal, notify any shortcomings including the delay, and adjudicate on merits.

What were the facts?

The assessee's appeal before the CIT(A) was rejected due to delay without a proper condonation application. The assessee contended that the appeal was filed within the prescribed limitation period.

What were the issues?

Whether the CIT(A) was justified in rejecting the appeal solely on grounds of delay without proper consideration of the assessee's submission and the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

आदेश /O R D E R This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income-tax (Appeals)-19, Kolkata’s order dated 15.01.2018 passed in case No. 102/CIT(A)-19/C-63/15-16 involving 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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