VFS CAPITAL LTD EARLIER KNOWN AS VILLAGE FINANCIAL SERVICES LTD (SUCCESSOR OF SHIVAM INVESTMENT ADVI,KOLKATA vs. DCIT, CIRCLE 11(1), KOLKATA

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ITA 35/KOL/2024Status: DisposedITAT Kolkata22 July 2025AY 2018-2019Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Ld. CIT(A) (NFAC) dismissed the appeal in limine without considering its merits. The Tribunal restored the issue to the Ld. CIT(A) for fresh adjudication, instructing that the assessee be given a reasonable opportunity, and directing the assessee not to seek unnecessary adjournments.

What were the facts?

The assessee appealed an order from the Ld. CIT(A) for AY 2018-19, arguing that it was passed without providing sufficient opportunity, thus violating natural justice and rendering it invalid. The Departmental Representative did not object to this prayer.

What were the issues?

Whether the Ld. CIT(A) erred in passing an order without providing sufficient opportunity to the assessee, thereby violating principles of natural justice and dismissing the appeal in limine.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Miraj D. Shah, AR
For Respondent: Shri Pradeep Dung Dung, DR
Hearing: 30.06.2025Pronounced: 22.07.2025

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 07.11.2023 for the AY 2018-19.

2.

At the outset, the ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.

3.

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 22.07.2025.

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