SRI SANDEEP KUMAR SINGH,HOWRAH vs. ITO, WD-48(3), KOLKATA, KOLKATA

ITA 1292/KOL/2015Status: DisposedITAT Kolkata13 October 2017AY 2010-20112 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication de novo. This was done on the grounds of natural justice.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) passed under Section 144 of the Income Tax Act. The ITAT considered the case records.

What were the issues?

Whether the CIT(A) order was passed in accordance with the principles of natural justice. The need for fresh adjudication by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

Per J. Sudhakar Reddy, Accountant Member :-

This appeal by the assessee is directed against the order of the ld.

Commissioner of Income Tax (Appeals)-XXX, Kolkata, (hereinafter the ‘ld.

CIT(A)’), dt. 31.10.2014 passed u/s 144 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.

After considering the papers on record, we are of the considered opinion that this appeal should be restored to the file of the Ld. CIT(A) for fresh adjudication de novo in accordance with law on the grounds of natural justice. purposes .

Kolkata, the 13th day of October, 2017.

Recent GST High Court judgments

Search GST case law →