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Facts
The assessee's appeal was directed against an ex-parte order passed by the CIT(Appeals) confirming additions made by the Assessing Officer. The assessee contended that no proper notices were served, preventing them from presenting their case.
Held
The Tribunal held that the lower authorities passed ex-parte orders without giving the assessee an opportunity to be heard and present evidence. The Tribunal set aside the orders and remitted the matter back to the Assessing Officer for fresh adjudication.
Key Issues
Whether the ex-parte orders passed by the lower authorities were valid without providing the assessee with an opportunity of being heard and presenting evidence.
Sections Cited
144
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2017-2018 Bargoda Godar Gopal Samabay Krishi Unnayan Samity Limited,………………………..…………..…Appellant Vill. Bargoda Godar, P.O. Tamluk, Purba Medinipur-721652, West Bengal [PAN:AACAB8639D] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-27(3), Haldia, Dubey House, Basudebpur, Talpukur, Khanjan Chalk, Haldia, Midnapore East-721602, West Bengal Appearances by: Shri Miraz D. Shah, A.R., appeared on behalf of the assessee N o n e, appeared on behalf of the Revenue Date of concluding the hearing: October 09, 2025 Date of pronouncing the order: November 21, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.03.2023 passed for Assessment Year 2017-2018.
(A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. 2. None appeared on behalf of the Revenue at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Counsel for the assessee and perusing the material available on record.
At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He also submitted that no notices fixing the hearing were not served to the assessee resulting into ex-parte order by ld. CIT(Appeals) as well as by ld. Assessing Officer. He, therefore, prayed before the Bench for one more opportunity to substantiate his case before the ld. Assessing Officer and for making the assessment afresh.
I have heard the ld. Counsel for the assessee and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been 2 (A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. passed u/s. 144 of the Act as the assessee remained non- compliant and failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the lower authorities and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Assessing Officer with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Assessing Officer failing which the ld. Assessing Officer shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in the open Court on 21/11/2025.