M/s. Everlike Mercandise Pvt. Ltd. Vs ITO, Ward-5(3), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by M/s. Everlike Mercandise Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 16.01.2019 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. The Ld. CIT(A) confirmed two additions: Rs.3,24,65,000/- on account of unexplained cash credit being share capital and premium under section 68 of the Act, and Rs.1,06,393/- on account of disallowance of expenses under section 14A read with Rule 8D of the Income Tax Rules, 1962. The appellant argued that the Ld. CIT(A) erred in dismissing the appeal ex parte without giving proper opportunity of hearing.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in dismissing the appeal ex parte without giving proper opportunity of hearing to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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