ABHIJIT BASU,TEXAS V. ITO, WARD 62(1), KOLKATA

ITA 1490/KOL/2025

AI Insights

The case involves an appeal by Abhijit Basu against the order of the ld Addl/JCIT(A), Bhubaneswar, which was passed exparte for the Assessment Year 2011-12. The primary contention was the failure of the appellate authority to decide the issue on merits due to the absence of the assessee in previous hearings. The counsel for the assessee requested the restoration of the appeal to allow for a decision on merits, which was conceded by the ld Sr DR. The Tribunal found that the exparte order was in violation of section 250(6) of the Income Tax Act, leading to the setting aside of the order and restoration of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774205 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR NASKAR
• Assessee Lawyers: ARVIND AGARWAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" P a g e 1 | 3 IN THE INCOME TAXPPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1490/Kol/2025 Assessment Year : 2011-12 Abhijit Basu, Flat A2, 62/1, Dr Nilmoni Sarkar St. Baranagar, Kolkata Vs. Income Tax Officer, Ward 62 (1), Kolkata PAN/GIR No. AVOPB 0435 B (Appellant) .. ( Respondent) Assessee by : Shri Arvind Agarwal, Adv Revenue by : Shri Shankar Naskar, Sr. DR Date of Hearing : 11/09/2025 Date of Pronouncement : 12/09/2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld.Addl/JCIT(A), Bhubaneswar dated 14.5.2025 in Appeal No. CIT(A), Kolkata-18/10054/2014-15 passed for Assessment Year 2011-12. 2. At the outset, ld counsel for the assessee pointed out that the ld CIT(A) has passed the order exparte when the assessee failed to appear on various opportunities allowed by the appellate authority without deciding the issue on merits. Ld counsel for the assessee prayed that the appeal may be Printed from counselvise.com ITA No.1490/Kol/2025 Assessment Year : 2011-12 P a g e 2 | 3 restored to the file of the ld CIT(A) so that the issue could be decided on merits. Ld Sr DR fairly conceded to the request of ld A.R of the assessee. 3. After considering the rival submissions and perusing the materials on record, I find that the ld Ld Addl/JCIT(A) has passed the exparte order without deciding the issue on merits in violation of section 250(6) of the Act. Accordingly, in the interest of justice and fair play, I set aside the order of ld first appellate authority and restore the appeal to his file again with the direction to decide the appeal afresh after granting reasonable opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/09/2025. Sd/- (RAJESH KUMAR) ACCOUNTANT MEMBER Kolkata : Dated 12 /9/2025 B.k.Parida, , Sr. PS (OS) Printed from counselvise.com ITA No.1490/Kol/2025 Assessment Year : 2011-12 P a g e 3 | 3 Copy of the Order forwarded to : By order Asst.Registrar, Itat, Kolkata 1. The Appellant : Abhijit Basu, Flat A2, 62/1, Dr Nilmoni Sarkar St. Baranagar, Kolkata 2. The respondent: Income Tax Officer, Ward 62 (1), Kolkata 3. The ld Addl/JCIT(A)-Bhubaneswar 4. Pr.CIT- Kolkata 5. DR, ITAT, Kolkata 6. Guard file. //True Copy// Printed from counselvise.com "