M/S ANILRAJ PROMOTERS & FINCON (P) LTD.,KOLKATA vs. THE ITO, WD-2(2), KOLKATA, KOLKATA

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ITA 84/KOL/2016Status: DisposedITAT Kolkata13 October 2017AY 2010-20112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the First Appellate Authority had not disposed of the case on merits. Therefore, the matter was set aside to the First Appellate Authority for fresh adjudication.

What were the facts?

The assessee filed an appeal with a one-day delay, which was condoned. No one appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was the lack of a decision on merits by the lower appellate authority, necessitating a remand for proper adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]

ORDER

PER J.SUDHAKAR REDDY, AM:

1.

This is an appeal by the Assessee directed against the order of the Commissioner of Income Tax-(A)-5, Kolkata relating to A.Y. 2010-11.

2.

There is a delay of one day in filing of the appeal by the assessee. The same is condoned.

3.

None appeared on behalf of the assessee. After hearing the ld. DR we find that the First Appellate Authority has not disposed off the case on merits. Hence we set aside the matter to the First Appellate Authority for fresh adjudication in accordance with law. The assessee is directed to cooperate in the proceedings. 4. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 13.10.2017.

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