TaxTMI 
TaxTMI 
2022 (2) TMI 649
X X X X Extracts X X X X
X X X X Extracts X X X X
......for the appellant Mr. Avratosh Majumdar, Sr. Adv. Mr. V. Tibrewal, Adv., Mr. Abhra Majumdar, Adv. ...for the respondent ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' in brevity) is directed against the order dated 19th July, 2019 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (the 'Tribunal' in short) in ITA No.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rmissible ? We have heard Ms. Sucharita Biswas learned counsel assisted by Mr. Soumen Bhattacharyya, learned Advocate for the appellant/revenue and Mr. Avratosh Majumdar, learned senior counsel assisted by Mr. V. Tibrewal and Mr. Abhra Majumdar, learned Advocates for the respondent/assessee. The revenue is before us by way of this appeal contending that the Commissioner of Income Tax (Appeals)-2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....several grounds. Firstly, on the ground that the assessment order could not have been passed both under Section 144 and 143(3) of the Act. The CIT(A) on examining the facts found that the assessee had complied with the notice issued by the assessing officer and also filed written submission and, therefore, the assessment order could have been passed only under Section 143(3) of the Act. The next ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion issued by the CIT(A) and has given effect to the order and no adverse finding has been recorded by the assessing officer and accordingly the addition was deleted. Therefore, the tribunal would have been well justified in rejecting the revenue's appeal which was filed against the order passed by the CIT(A). Nevertheless the tribunal took upon itself the exercise to examine the factual position ....