SANGEETA AGARWAL,KOLKATA vs. DY. CIT, CENTRAL CIRCLE 1(1), KOLKATA

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ITA 2340/KOL/2024Status: DisposedITAT Kolkata13 February 2025AY 2015-16Bench: Shri Sonjoy Sarma (Judicial Member), Shri Rakesh Mishra, Accountant Member Ι.Τ.Α. No.2340/Kol/2024 Assessment Year: 2015-16 Sangeeta Agarwal...........................................................................Appellant 55/1B, Strand Road, 2nd Floor, Posta, Kolkata – 700006. [PAN: ACRPA8642H] VS. DCIT, Central Circle-1(1), Kolkata................................................Respondent Appearances by: Shri Piyush Lakhotia, AR, appeared on behalf of the assessee. Shri Archana Gupta, A3 pages

AI SummaryRemanded

Facts

The assessee filed an appeal against the CIT(A)'s order which upheld the Assessing Officer's addition of Rs. 33,84,750/- relating to long-term capital gains, assessed under Section 144 read with Section 147 and Section 144B. The CIT(A) had dismissed the assessee's appeal ex parte without providing proper opportunity.

Held

The Tribunal held that the CIT(A)'s dismissal of the appeal solely on procedural grounds without examining the merits or providing a reasonable opportunity was not justified under Section 250(6). The case was remanded back to the CIT(A) for a fresh decision on merits after giving the assessee a reasonable opportunity of being heard.

Key Issues

Whether the CIT(A) was justified in dismissing an appeal ex parte on procedural grounds without affording proper opportunity to the assessee and without examining the merits of the case.

Sections Cited

144, 147, 144B, 250, 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Rakesh Mishra

Assessment Year: 2015-16 Sangeeta Agarwal………....………………………………………..….……….Appellant 55/1B, Strand Road, 2nd Floor, Posta, Kolkata – 700006. [PAN: ACRPA8642H] vs. DCIT, Central Circle-1(1), Kolkata………....................……........……...…..…..Respondent Appearances by: Shri Piyush Lakhotia, AR, appeared on behalf of the assessee. Shri Archana Gupta, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : February 13, 2025 Date of pronouncing the order : February 13, 2025 ORDER

Per Sonjoy Sarma, Judicial Member:

The present appeal has been preferred by the assessee against an order dated 15.04.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

Brief facts of the case are that the assessee filed her return of income for the assessment year 2015-16 declaring total income of Rs.9,10,980/-. In the case of the assessee, assessment was completed u/s 144 r.w.s. 147 and 144B of the Act. The Assessing Officer made addition of Rs.33,84,750/- which was alleged to be long-term capital gains which was claimed as exemption by the assessee in her return of income.

Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A) against the assessment order. However, the ld. CIT(A) upheld the order of the Assessing Officer by dismissing the appeal of the assessee by passing an ex parte order against the assessee.

Aggrieved, the assessee filed an appeal before this Tribunal raising various grounds. However, the primary contention of the assessee is that the order passed by the ld. CIT(A) was ex parte order without providing proper opportunity to the assessee to present her case. The ld. AR, therefore, requested before the Tribunal to provide another opportunity to substantiate her claim and has assured full compliance to the notices that will be issued by the authorities below.