CSQUARE RETAIL INDIA PVT. LTD.,KOLKATA vs. ACIT, NFAC, DELHI, HOWRAH

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ITA 976/KOL/2024Status: DisposedITAT Kolkata04 November 2024AY 2013-2014Bench: SONJOY SARMA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal without considering the merits of the case. Therefore, the Tribunal restored the issue to the file of the CIT(A) for fresh adjudication after providing a proper opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without adjudication on merits. The assessee contended that the CIT(A) erred in dismissing the appeal due to alleged unresponsiveness and not filing the appeal in time, without considering the grounds raised.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating the grounds of appeal on merits and in accordance with the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 250,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SONJOY SARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Vinit Jalan, AR
Hearing: 24.10.2024Pronounced: 04.11.2024

आदेश/O R D E R PER SONJOY SARMA, JUDICIAL MEMBER:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2013-14 is directed against the order passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as the ‘ld. CIT(A)’) dated 4th March, 2024 passed u/s 250 of the Income Tax Act, 1961 (‘Act’), which is arising out of the assessment order passed u/s 147 of the Act dated 3rd September, 2021.

2.

The assessee has raised following grounds of appeal:-

4. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

5.

We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed without looking into the

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Court on 4th November, 2024 at Kolkata.

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