MARITIME MARKETING PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1),, KOLKATA

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ITA 995/KOL/2025Status: DisposedITAT Kolkata10 July 2025AY 2013-2014Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the submissions and noted that the AO had asked for details which the assessee failed to produce. However, giving credence to the AR's statement that a reply was filed but not considered by the AO, the appeal was restored to the AO for de novo assessment.

What were the facts?

The assessee filed an appeal against the ex-parte order of the CIT(A) for AY 2013-2014. The assessee's AR submitted that the AO passed an assessment order under Section 144 without considering the assessee's reply, and the CIT(A) also passed an ex-parte order.

What were the issues?

Whether the assessment order passed under Section 144 without considering the assessee's reply, and a subsequent ex-parte order by CIT(A), warrant a de novo assessment?

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 10/07/2025Pronounced: 10/07/2025

O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.03.2025 in for the Assessment Year 2013-2014.

2.

Shri Abhishek Bansal, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue.

3.

It was the submission by the ld. AR that the ld.AO has passed the assessment order u/s.144 of the Act without considering the reply in regard to his claim. In the appellate proceedings, the ld. CIT(A) has also passed the ex-parte order. Therefore, the ld. AR prayed that if one more opportunity is provided so that the assessee would be able to provide all the details before the ld.AO.

4.

In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A).

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