Subrata Mukherjee Vs. DCIT, Cir.-5(1), Kolkata
Case No: I.T.A. No.: 471/KOL/2024
Court: Income Tax Appellate Tribunal, Kolkata ‘C’ Bench
Date: 3/6/2025
Parties Involved
AppellantSubrata Mukherjee
RespondentDCIT, Cir.-5(1), Kolkata
Facts Summary
This appeal was filed by the assessee, Subrata Mukherjee, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the assessment year 2011-12. The order was dated 20.02.2024 and was passed against the assessment order under section 144 of the Act, dated 29.12.2016. The assessee did not appear before the tribunal, and the case was heard with the assistance of the Departmental Representative, Rama Choudhary, JCIT Sr. DR. …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order of the CIT(A) is valid given it was ex-parte and non-speaking.
Precedents Relied Upon
2 precedents cited in this judgement.