RAJARSHI BHATTACHARYA,KOLKATA vs. ACIT, CIRCLE - 50(1), KOLKATA, KOLKATA

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ITA 1327/KOL/2024Status: DisposedITAT Kolkata06 December 2024AY 2016-2017Bench: SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's inability to present his case before the CIT(A) due to his representative's medical condition and the technical issue with email delivery. Therefore, in the interest of justice, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee, engaged in buying and selling paintings, appealed against an assessment order that made several additions to his income, including unexplained cash deposits and sales promotion expenses. The assessee's authorized representative was unable to attend appellate proceedings due to medical reasons, leading to an ex-parte order by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee due to unforeseen circumstances. Whether the additions made by the AO were justified without proper consideration of the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SRI SANJAY GARG & SRI RAKESH MISHRA

order

: December 6th , 2024 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2016-17 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short, ‘the Act’) by the ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ‘the ld. CIT(A)’] dated 19.04.2024 which is arising out of the assessment order framed u/s 143(3) of the Act dated 28.12.2018.

2.

The Grounds of appeal are as under:

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