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

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ITA 303/KOL/2025Status: DisposedITAT Kolkata22 April 2025AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the assessee had been given sufficient opportunities but had not appeared. Considering the principles of natural justice, the Tribunal decided to grant one more opportunity to the assessee.

What were the facts?

The assessee's appeal was against the order of the CIT(A) for AY 2016-17. The assessee's AR submitted that both lower authorities' orders were ex parte, and prayed for another opportunity to represent their case. The revenue's DR objected to this prayer.

What were the issues?

Whether to grant the assessee one more opportunity to represent its case after the lower authorities passed ex parte orders, despite previous opportunities being provided.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Devesh Poddar, Advocate
For Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Hearing: 22.04.2025Pronounced: 22.04.2025

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

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.

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