MOFIZUL HOSSAIN ,MURSHIDABAD vs. ITO,WARD-42(4), MURSHIDABAD, MURSHIDABAD
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Income Tax Appellate Tribunal, KOLKATA BENCH ‘SMC’, KOLKATA
Before: Shri Sonjoy Sarma & Shri Girish Agrawal]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 975/Kol/2023 Assessment Year : 2010-11 Mofizul Hossain vs ITO, Ward-42(4), Murshidabad PAN: ACJPH 9060 J Appellant Respondent Date of Hearing 03.01.2024 Date of Pronouncement 30.01.2024 For the Assessee None For the Revenue Shri A.K. Bandopadhyay Addl. CIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2010-11 is directed against the order dated 15.03.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’].
At the outset, we find that there is a delay of 123 days in filing of the appeal by the assessee. We after perusing the petition for condonation are convinced that the assessee was prevented by sufficient cause from filing the appeal in time. Hence delay is condoned and appeal is admitted.
None appeared on behalf of the assessee.
The ground taken by the assessee challenging the impugned order that the order of the ld. CIT(A) is an ex-parte order and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The
2 ITA No. 975/Kol/2023 AY: 2010-11 Mofizul Hossain assessee could not get any opportunity to file its submissions and other relevant details. As the assessee being rural folk and may not be conversant with electronic mode of intimation of notices through e-mail. Due to this reason, assessee may failed to decipher the said intimation and case was decided ex-parte against the assessee by the ld. CIT(A). Thus, the assessee referring to grounds of the appeal, we note that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard.
Per contra, ld. DR opposed the request made by the assessee. Since the ld. CIT(A) issued several consecutive notices to the assessee but assessee did not avail such opportunity given by the ld. CIT(A).
We have heard the contentions of ld. DR and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduce grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A). Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudicating afresh to pass a speaking order after considering the
3 ITA No. 975/Kol/2023 AY: 2010-11 Mofizul Hossain submission made by the assessee for which reasonable opportunity of being heard should be provided. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) can proceed to pass the order in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.01.2024. Sd/- Sd/-
(Girish Agrawal) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 30.01.2024 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Mofizul Hossain, Panchthupi, Kandi, Murshidabad-742161. 2. Respondent – ITO, Ward-42(4), Murshidabad. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata
