AMPI FOUNDATION,KOLKATA vs. ITO, WARD 1(4), EXEMPT, , KOLKATA
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 365/KOL/2025[2022-23]Status: DisposedITAT Kolkata16 Jun 2025AY 2022-23
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraampi Foundation, Deputy Director Of Income Unimark Asian, 16Th Floor, Tax, Cpc, Bengaluru, 52/1, Shakespeare Sarani, (Jurisdictional Assessing Kolkata - 700017 Vs Officer, Ward 1(4), (Pan: Aadta8073A) Exempt, Kolkata, 10, Middleton Row, Kolkata - 700071 (Appellant) (Respondent)
For Appellant: Siddarth Agarwal, AdvocateFor Respondent: Kallol Mistry, JCIT, Sr. DR
Section 11Section 11(1)(d)Section 12A(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 250
6. That under the facts and circumstances of the case and in law the Ld.
Commissioner of Income-tax (Appeals), ADDL/JCIT(A). Indore and the Deputy
Director of Income Tax, CPC, Bengaluru has grievously erred in either not perusing the response filed by the assessee in response to notice u/s 143(1)(a) or not properly considering the response filed