SELWELL PROTEIN FOOD P. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA

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ITA 2030/KOL/2024Status: DisposedITAT Kolkata03 July 2025AY 2016-2017Bench: SHRI GEORGE MATHAN (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer's file for re-adjudication on merits, granting the assessee an adequate opportunity of being heard. The assessee was directed to cooperate with the AO during the re-adjudication proceedings.

What were the facts?

The assessee appealed against an ex-parte order from the CIT(A) for AY 2016-17. The assessee failed to furnish details during assessment proceedings and did not cooperate during the appellate proceedings, leading to the ex-parte order. The AR sought one more opportunity to present the case and furnish details before the AO.

What were the issues?

Whether to grant the assessee a fresh opportunity to submit details and be heard before the Assessing Officer, despite prior non-cooperation and an ex-parte appellate order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 03/07/2025Pronounced: 03/07/2025

O R D E R This is an appeal filed by the assessee against the order dated 01.08.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-2017.

2.

Shri Somnath Ghosh, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.

3.

It was the submission of the ld. AR that assessee could not furnish the details before the Assessing Officer during the course of assessment proceedings. It was the submission that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld.AO.

1.

2 ITANo.2030/KOL/2024 4. In reply, Ld. Sr. DR supported the orders of the ld. AO and the ld. CIT(A). It was the submission that restoring the matter to the file of ld. AO would be, in fact, giving the assessee a second round which should not be granted.

5.

A perusal of the assessment order shows that the assessee was unable to furnish details as called for by the Assessing Officer during the course of assessment proceedings. A further perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. Assessing Officer in the readjudication proceedings, positively.

6.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 03/07/2025 Prakash Kumar Mishra, Sr.P.S.

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