State Bank of India Nalikul Branch Vs ITO Ward-2(2), Kolkata
Case No: ITA No.2691/KOL/2024
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/12/2026
Parties Involved
appellantState Bank of India Nalikul Branch
respondentITO Ward-2(2), Kolkata
Facts Summary
This appeal was filed by the assessee, State Bank of India Nalikul Branch, against the order dated 06.08.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-2017. The appeal was initially time-barred by 60 days, but the delay was condoned as the assessee provided reasonable grounds and the ld. Sr. DR did not raise serious objections. The case involves an ex-parte order by the AO dated 21.12.2023, and the assessee raised multiple grounds of app…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order of the learned CIT(A) is bad in law and contrary to the provisions of law and facts of the case.
- 2. Whether the learned CIT(A) & TDS officer erred in holding the Appellant as an assessee in default under section 201(1).
6 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.