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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 2009-10, arises against the Commissioner of Income-tax (Appeals)-14, Kolkata’s order dated 30.08.2015 passed in case No.307/CIT(A)-14/Ward-46(1)/2010-11 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’.
It appears at the outset that the CIT(A) has passed his lower appellate order ex parte thereby affirming the Assessing Officer’s action disallowing assessee’s sec. 80IB deduction claim of ₹17,94,548/- in assessment order dated 26.02.2011. Learned Departmental Representative vehemently contends during the course of hearing that the CIT(A) had afforded sufficient opportunities to the assessee for presenting her case during the course of lower appellate proceedings.