2025 (3) TMI 1383

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....MR JUSTICE G BASAVARAJA For the Appellant : Sri. Mallarao And Sri. Dr. Sheetal Borkar, Advocates For the Respondent : Sri. Ravi Raj Y. V. and Sri. Dilip M., Advocates. ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This appeal seeks to call in question the Income Tax Appellate Tribunal's order dated 06th June, 2022 whereby the Assessee's appeal in ITA/93/BANG/20....

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....es of the case, the Tribunal was right in law in ignoring the materials placed on record, and the submissions made in support of the Appellant's claim and upholding the order of the lower authority, is correct? iv. Whether in law, the Tribunal was justified in negating the appellant's view by simply rejecting the claim and wrongly relying upon the cited judgments, is correct? ....

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....how-cause notice dated 24th October, 2019 itself had fixed the date on 08th November, 2019 as date of appearance for offering explanation?" This question was read out to the learned Panel Counsel for the respondent-Revenue, who in all fairness, agreed to proceed with the matter without seeking any adjournment. 5. Having heard the learned Counsel for the parties and having perused the appeal ....