ITA No. 1781/KOL/2025 (A.Y. 2020-2021)
Case No: ITA No. 1781/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 11/21/2025
Parties Involved
appellantGhanshyam Das Singhania
respondentDeputy Commissioner of Income Tax
Facts Summary
The present appeal is directed at the instance of assessee Ghanshyam Das Singhania against the order of the Commissioner of Income Tax (Appeals), Kolkata-27 dated 28.07.2025 passed for Assessment Year 2020-2021. None appeared on behalf of the Revenue at the time of hearing. The learned Counsel for the assessee submitted that the CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. The CIT(Appeals) confirmed the addition made by the Assessing Officer due to the…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the CIT(Appeals) was ex-parte and violated the principle of natural justice?