Mubarak Store Vs ACIT, Circle-3(2), Kolkata
Case No: ITA No. 1502/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
Date: 3/3/2025
Parties Involved
appellantMubarak Store
respondentACIT, Circle-3(2), Kolkata
Facts Summary
This is an appeal filed by the assessee, Mubarak Store, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 09.10.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The appeal was initially time-barred by 220 days, but a separate application for condonation of delay dated 03.07.2024 was filed and subsequently condoned by the Tribunal. The assessee's representative argued that the order passed by …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the Ld. CIT(A) is an ex parte order and violates the principles of natural justice?
Precedents Relied Upon
2 precedents cited in this judgement.