Triton Health Care Pvt. Ltd. v. The Income-tax Officer, Corporate Ward-3(2), Chennai
[Citation -2019-LL-0903-17]
| Citation | 2019-LL-0903-17 |
|---|---|
| Appellant Name | Triton Health Care Pvt. Ltd. |
| Respondent Name | The Income-tax Officer, Corporate Ward-3(2), Chennai |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 03/09/2019 |
| Assessment Year | 2014-15 |
| Judgment | View Judgment |
| Keyword Tags | service of notice • speaking order • promotion expenses • disallowance of expenses • re-examine the issue |
| Bot Summary: | None appeared for the assessee despite service of notice beyond the period. The Registry has placed on record postal acknowledgement 2 ITA No.281/Chny2019 as a proof of service of notice to the assessee. CIT(A) dismissed the appeal on the ground that he has no records other than the assessment order, statements of facts and grounds of appeal. CIT(A) to call for the records of the AO and re-appreciate the material available on record and thereafter, decide the appeal by a speaking order. CIT(A) has not choose to call for the record and re-appreciate the material available on record. CIT(A) shall re-examine the matter after calling for the records of the Assessing Officer and decide the issue on merits by a speaking order after giving reasonable opportunity to the assessee. With the above observation, the appeal of the assessee is allowed for statistical purposes. |