SARBA MANGALAM FINE TEX PRIVATE LIMITED,ANDHERI MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, AAYKAR BHAVAN KOLKATA
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal found that the CIT(A) had not decided the appeal on merits but dismissed it for non-appearance, despite the assessee's adjournment request. The impugned order was set aside and the matter was restored to the CIT(A) for a fresh decision on merits.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee claims they had requested an adjournment on the Income Tax portal, but the CIT(A) did not consider it and dismissed the appeal without deciding on merits.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal ex parte without considering the assessee's adjournment request and deciding the appeal on merits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Girish Agrawal
order
Recent GST High Court judgments
Search GST case law →- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of Hte Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
