SHRI DEEPAK KAMLAKAR KELKAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA

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ITA 31/NAG/2018Status: DisposedITAT Nagpur07 November 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had dismissed the appeal without considering the assessee's written submissions and without independent application of mind. This violated principles of natural justice.

What were the facts?

The assessee, an individual doctor, filed a return of income. The Assessing Officer made additions under various sections, which were confirmed by the CIT(A). The assessee appealed to the ITAT.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal by considering the assessee's submissions and applying independent mind. The procedural fairness of the CIT(A)'s order was questioned.

Which sections of the Income-tax Act were involved?

Section 36(1)(iii),Section 14A,Section 28(iv),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO

For Appellant: Shri Rajesh V. Loya
For Respondent: Shri G. J. Ninawe
Hearing: 26.09.2022Pronounced: 07.11.2022

ORDER

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