ITAT Kolkata Judgments — November 2019

The Tribunal partially allowed the appeal for AY 1990-91, restricting the addition for unexplained cash. For AY 1991-92, the Tribunal dismissed the appeal, upholding the addition for unexplained gold bars.

The Tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The ITAT held that the CIT(A)'s ex-parte order without deciding on merits was not in accordance with law. Therefore, the matter was restored to the CIT(A) for fresh adjudication after providing the assessee an adequate opportunity of being heard.

The Tribunal condoned the delay in filing the appeal. It also found that the CIT(A) passed an ex-parte order without disposing of the case on merits, which is not in accordance with law.

The ITAT found that the CIT(A) had not decided the appeal on merits, which is contrary to law. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

The Tribunal followed the decision of the Ahmedabad ITAT and held that the enhanced monetary limits for departmental appeals are applicable to pending appeals. Consequently, the appeal was dismissed as withdrawn.