GEETASREE BHOWMICK,KOLKATA vs. A.O., NFAC

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ITA 128/KOL/2024Status: DisposedITAT Kolkata29 May 2024AY 2013-14Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI SONJOY SARMA, HON’BLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without analyzing the facts or adjudicating the issues, which is contrary to the mandate of Section 250(6) of the Income Tax Act. Therefore, the order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee contended that the CIT(A) passed a non-speaking order without adjudicating the points raised on merits.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without proper adjudication and analysis of facts is sustainable in law.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

For Appellant: Shri Manish Tiwari, FCA
Hearing: 21/05/2024Pronounced: 29/05/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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