CITYWINGS AGENCIES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(1),, KOLKATA
Facts
The assessee company filed its return of income declaring a total loss. Subsequently, the Assessing Officer issued notices u/s 148 and u/s 143(2)/142(1) after receiving information about a substantial receipt from another company. The assessment order made an addition of Rs. 99,00,000/- u/s 68 of the Act.
Held
The Tribunal held that the CIT(A) had passed the impugned order without affording a reasonable opportunity of being heard to the assessee. Therefore, in the interest of natural justice, the matter was remanded back to the Assessing Officer.
Key Issues
Whether the CIT(A) order was passed without providing a reasonable opportunity of hearing to the assessee, and if so, the appropriate course of action.
Sections Cited
250, 148, 143(2), 142(1), 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.2045/Kol/2025 Assessment Year: 2010-11 Citywings Agencies Pvt. Ltd...……..………………….……….……….……Appellant East India House, Room no.1A, 20B, British India Street, Kol-69. [PAN: AACCC7832K] vs. ITO, Ward-3(1), Kolkata…………………………..…….....……...…..…..Respondent Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the appellant. Shri Sanjib Kr. Paul, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 19, 2026 Date of pronouncing the order : January 28, 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 02.07.2025 of the NFAC, Delhi (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2010–11. 2. Brief facts of the case are that the assessee is a company and return of income was filed for the assessment year 2010-11 declaring a total loss of Rs.1,72,820/-. The Assessing Officer got information that the assessee had during the relevant assessment year under consideration received a total amount of Rs.99,00,000/- from one M/s Long View Tie Up Pvt Ltd. Therefore, notice u/s 148 was issued and in response to the notice u/s 148, the assessee declared a total loss of
ITA No.2045/Kol/2025 Citywings Agencies Pvt. Ltd Rs.1,72,820/- . Thereafter, notices u/s 143(2)/142(1) of the Act were issued. The assessment order determining total income at Rs.97,27,180/- whereby making addition of Rs.99,00,000/- u/s 68 of the Act.
Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee.
Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR without going into the merits of the case submitted that the ld. CIT(A) has passed the impugned order without affording reasonable opportunity of being heard. The Ld. AR therefore prayed for one fresh opportunity to be given to produce relevant details/documents to prove his case. 5. The Ld. DR did not make any objection to the above proposal of the ld. AR. 6. We have considered the submissions of the counsels of the respective parties and perused the material available on record. We find that the assessee failed to produce relevant documentary evidences and during the appellate proceedings, the ld. CIT(A) passed the impugned order without providing reasonable opportunity of hearing. Under the circumstances and on the request of the assessee, in the interest of natural justice, we deem it appropriate to remand the matter back to the file of Assessing Officer with the direction to adjudicate the matter afresh after considering the documentary evidences/details which will be submitted by the assessee during the remand proceedings. The assessee is directed to fully cooperate in the remand proceedings by producing supporting documents/details to substantiate the claim of the assessee.
ITA No.2045/Kol/2025 Citywings Agencies Pvt. Ltd 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 28th January, 2026.
Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 28.01.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
