BARARANKUA SAMABAY KRISHI UNNAYAN SAMITY LTD.,PURBA MEDINIPUR V. I.T.O., WARD - 38(1), KOLKATA, PASCHIM MEDNIPUR

ITA 1310/KOL/2024

AI Insights

The case involves Bararankua Samabay Krishi Unnayan Samity Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2018-19. The primary issue arose from the assessee's failure to comply with notices under section 148 of the Income Tax Act, 1961, which led to an ex-parte assessment by the AO. The assessee had significant cash transactions with local cooperative banks but failed to file the required income tax returns. Both the initial assessment and the subsequent appeal were dismissed due to non-compliance. The Tribunal, considering the circumstances and the request of the assessee for a fair hearing, decided to remit the case back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708384 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 148

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1310/Kol/2024 Assessment Year: 2018-19 Bararankua Samabay Krishi Unnayan Samity Ltd. (PAN: AACT B 0491 Q) Vs. ITO, Ward-38(1), Midnapur Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 07.07.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 18.07.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Miraj D Shah, A.R For the revenue / राजèव कȧ ओर से Shri Somnath Das Biswas, Addl. CIT Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), -NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 12.04.2024 for AY 2018-19. 2 I.T.A. No. 1310/Kol/2024 Assessment Year: 2018-19 Bararankua Samabay Krishi Unnayan Samity Ltd. 2. Brief facts of the case of the assessee is that the assessee has deposited cash of Rs. 1,91,88,060/- maintained with Balageria Central Co-operative Bank ltd. and made withdrawal of Rs. 2,96,22,482/- in cash from bank account maintained with Tamluk Ghatal Central Co-operative Bank Ltd. After obtaining the necessary approval of competent authority, notice u/s 148 issued to the assessee on 28.03.2022 and the assessee was requested to file his income tax return within 30 days. The assessee has not filed income tax return for AY 2018-19 neither voluntary u/s 139(1) nor in response to notice u/s 148. Further letter dated 10.11.2022 as per AU-1 and letter from NAFAC dated 25.01.2023 also issued requesting response from the assessee but the assessee has failed to submit the reply of those notices. 3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein also the appeal of the assessee has been dismissed as there was no compliance on behalf of the assessee. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. A.R instead of arguing into the merit of the case has only prayed that the appeal of the assessee be remitted back to the file of AO for fresh consideration as the order passed by both the lower authorities are an ex-parte order. The prayer of the assessee is that the assessee has to give an opportunity for the interest of justice. 5. The Ld. D.R did not raise any objection in remitting the appeal back to the file of AO . 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the lower authorities and find that the assessment as well as order of Ld. CIT(A) was passed an ex-parte order. The AO has clearly held that since there was no compliance on behalf of the assessee, the assessment was done on the basis of material available on record. Before us the prayer of the assessee is to remit the appeal back to the file of AO for fresh consideration by affording an opportunity to the assessee. Considering the submission made by the assessee, going over the order passed by the 3 I.T.A. No. 1310/Kol/2024 Assessment Year: 2018-19 Bararankua Samabay Krishi Unnayan Samity Ltd. lower authorities for the interest of justice, we are inclined to restore the appeal of the assessee before the AO. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 18th July, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 18th July, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Bararankua Samabay Krishi Unnayan Samity Ltd., Bararankua Balisai, Contai, Purba Medinipur-721423 2. Respondent – ITO, Ward-38(1), Midnapur 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "