AJITNATH SUPPLIERS PVT. LTD.,KOLKATA V. INCOME TAX OFFICER, WARD-9(1), KOLKATA

ITA 334/KOL/2025

AI Insights

The case involves Ajinath Suppliers Private Ltd., the appellant, contesting an order from the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without sufficient opportunity for the assessee to be heard. The Tribunal, considering the arguments and the lack of cooperation from the assessee in previous proceedings, decided to give one more opportunity to present their case before the CIT(A), conditional upon the payment of Rs. 1,00,000 as a cost to the Legal Aid Services.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668954 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BONNIE DEBBARMA
• Assessee Lawyers: A. K. TIBREWAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.334/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Ajinath Suppliers Private Ltd. 135A, C.R.Avenue, 4th Floor, Kolkata-700007 Vs ITO, Ward-9(1), Kolkata PAN No. :AAICA 9575 F (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri A.K.Tibrewal, AR रधजस्व की ओर से /Revenue by : Shri Bonnie Debbarma, Sr.DR सुनवाई की तारीख / Date of Hearing : 23/06/2025 घोषणा की तारीख/Date of Pronouncement : 23/06/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 19.12.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1071354315(1), for the assessment year 2018-2019. 2. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 3. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). ITA No.334/KOL/2025 2 4. A perusal of the impugned order passed by the Id. CIT(A) and that of the order of Id. AO, shows that the assessee has not cooperated in the original assessment proceedings nor before the Id. CIT(A) in the appellate proceedings. Ld. AR before us requested for one more opportunity to produce the documents before the ld.CIT(A) to substantiate its claim, to which Id. Sr. DR has no objection. Considering the prayer of the Id. AR and in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.1,00,000/- (Rupees One Lakh only) to be payable by the assessee to the 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. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld.CIT(A) shall stand confirmed. The assessee is also directed to cooperate with the ld.CIT(A) in the readjudication proceedings, positively 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 23/06/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 23/06/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.334/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "