2023 (5) TMI 742

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....hu Dudhoria, Adv. ...for the appellant Mr. Somnath Ganguli, Sr. Adv. Mr. Sukalpa Seal, Adv. Mr. Bhaskar Sengupta, Adv. Ms. Priyamvada Singh, Adv. ...for the respondent ORDER The Court : This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated October 21, 2022 passed by the Income Tax Appellate Tribunal, `B' Bench, Kolkata ....

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....ppearing for the appellant/revenue and Mr. Somnath Ganguli, learned senior counsel for the respondent/assessee. The learned Tribunal allowed the appeal filed by the assessee challenging the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] who had affirmed the order passed by the Assessing Officer under Section 143(3) of the Act. The Assessing Officer doubted the genuineness of ....

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.... recorded by the Assessing Officer and the CIT(A) was contrary to the records. Furthermore, the learned Tribunal found that it is not in dispute that the assessee is engaged in charitable activities of providing free medicines, medical aid and treatment to the needy and poor operating hospital and conducting medical campaigns and these activities of the assessee were never doubted by the Income Ta....

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....l came to the conclusion that the Assessing Officer had based his conclusion solely upon a statement recorded from an office bearer of the social organization and disallowed the expenses incurred by the assessee for supplying free medicines to social organizations. That apart, the Tribunal also noted that the assessee was not provided the opportunity to cross-examine despite specific request made ....