SOMA BANERJEE,KOLKATA vs. I.T.O. WARD 30(4), KOLKATA
आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
Soma Banerjee,
80A/1A, Kankulia Road,
Kolkata
Vs ITO Ward-30(4), Kolkata
PAN No. :AFNPB 4215 L
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Souvik Guha, Advocate
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
01/07/2025
घोषणा की तारीख/Date of Pronouncement
:
01.07.2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
19.05.2023, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2015-2016. 2. Shri Souvik Guha, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
3. At the outset, it is found that the appeal of the assessee is barred by 602 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 602 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
4. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of ITANo.632/KOL/2025
2
being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld.CIT(A).
5. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld.
CIT(A). It was the submission that restoring the matter to the file of ld.
CIT(A) would be, in fact, giving the assessee a second round which should not be granted.
6. A 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. CIT(A) 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. CIT(A) in the readjudication proceedings, positively.
7. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open Court on 01/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 01/07/2025
Prakash Kumar Mishra, Sr.P.S.
ITANo.632/KOL/2025
3
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(