RAINA VYAPAAR PRIVATE LIMITED,KOLKATA vs. ACIT, CC-3(2), KOLKATA

Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), Kolkata-21 [hereinafter referred to as “the Ld. CIT(A)”] dated 17.01.2025 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016- 17. 2. Shri Devesh Poddar, Advocate represented on behalf of the assessee and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. The Ld. AR of the assessee submitted before us that both the orders of the lower authorities are ex parte though the authorities below have provided opportunities to the assessee. The Ld. AR of the assessee prayed before the Bench to grant the assessee one more opportunity to 2 Raina Vyapaar Pvt. Ltd., AY 2016-17

represent its case before the Assessing Officer. On the other hand, Ld.
Sr. DR objected this prayer of the assessee.
4. We have heard rival submissions. Since the assessee despite being provided with sufficient opportunities of hearing before the lower authorities did not present itself in the assessment proceeding as well as appellate proceedings, keeping this in mind and also considering the principles of natural justice, we are of the view that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld.
Assessing Officer for adjudication afresh after granting reasonable opportunity of being heard subject to a cost of Rs.25,000/- (Rupees twenty five thousand) only payable to Legal Aid Services, 3rd floor of the Centenary Building, High Court, Calcutta, 700001, within sixty days from the date of this order and receipt of the same would be produced before the Ld. AO at the first hearing. Should the assessee not pay the abovementioned cost within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
5. In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order is dictated and pronounced in the open court. (Rajesh Kumar)
)

Judicial Member

Dated: 22nd April, 2025
JD, Sr. P.S.

Copy to:

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Raina Vyapaar Pvt. Ltd., AY 2016-17

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By Order