M/S. SPML INFRA LTD.,KOLKATA vs. JCIT, RANGE - 59 (TDS), KOLKATA, KOLKATA

ITA 248/KOL/2016Status: DisposedITAT Kolkata15 December 2017AY 2011-20122 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and natural justice, set aside the order of the CIT(A) and restored the matter for fresh adjudication. The assessee was directed to provide necessary details to the CIT(A).

What were the facts?

The assessee did not appear before the ITAT, and an adjournment application was rejected. The Revenue representative stated that the assessee did not cooperate with the Assessing Officer or the CIT(A) and failed to provide details.

What were the issues?

Whether the assessee was granted sufficient opportunity to present its case before the lower authorities, and if not, whether the matter should be remanded for fresh consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri Veeravalli Durga Rao & Shri Waseem Ahmed

आदेश /O R D E R PER Veravalli Durga Rao, Judicial Member:- These appeals are filed by the assessee directed against the different order of Commissioner of Income Tax (Appeals)-24, Kolkata dated 01.12.2015 pertaining to assessment year 2011-12. 2. These appeals are taken up for hearing non appeared on behalf of assessee though assessee has filed adjournment application and same is rejected. So we decide to hear the present appeals where we find that the hearing is possible without appearance of assessee or by Ld. AR. 3. Ld. DR has submitted that the assessee has not co-operate before the Assessing Officer even before the Ld. CIT(A) and no details are filed.

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