SEIKH NIZAMUDDIN,PURBA MEDINIPUR vs. ACIT, CIRCLE-27,HALDIA, HALDIA

ITA 1802/KOL/2016Status: DisposedITAT Kolkata19 September 2018AY 2011-122 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order lacked detailed discussion on merits and there was no confirmation of service of notices. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed an addition of ₹1,11,64,695/- made by the Assessing Officer as investments in land from undisclosed sources. The CIT(A) passed an ex parte order without discussing the merits of the case or confirming service of notices.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without proper adjudication on merits and confirmation of service of notices.

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 “B” KOLKATA

Before: Shri S.S.Godara & Shri, M. Balaganesh

O R D E R

PER S.S.Godara, Judicial Member:

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