BARGODA GODAR GOPAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,TAMLUK V. ITO, WARD 27(3), HALDIA

ITA 1385/KOL/2025

AI Insights

The case involves Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd., the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-2018. The appellant argued that they were not given proper notice or opportunity to present their case, leading to an ex-parte decision that confirmed additions made by the Assessing Officer. The Tribunal found that the lower authorities had not adequately considered the merits of the case due to the absence of the assessee's representation and decided to remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787211 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 26-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" ITA No. 1385/KOL/2025 (A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1385/KOL/2025 Assessment Year: 2017-2018 Bargoda Godar Gopal Samabay Krishi Unnayan Samity Limited,………………………..…………..…Appellant Vill. Bargoda Godar, P.O. Tamluk, Purba Medinipur-721652, West Bengal [PAN:AACAB8639D] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-27(3), Haldia, Dubey House, Basudebpur, Talpukur, Khanjan Chalk, Haldia, Midnapore East-721602, West Bengal Appearances by: Shri Miraz D. Shah, A.R., appeared on behalf of the assessee N o n e, appeared on behalf of the Revenue Date of concluding the hearing: October 09, 2025 Date of pronouncing the order: November 21, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.03.2023 passed for Assessment Year 2017-2018. Printed from counselvise.com ITA No. 1385/KOL/2025 (A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. 2 2. None appeared on behalf of the Revenue at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Counsel for the assessee and perusing the material available on record. 3. At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He also submitted that no notices fixing the hearing were not served to the assessee resulting into ex-parte order by ld. CIT(Appeals) as well as by ld. Assessing Officer. He, therefore, prayed before the Bench for one more opportunity to substantiate his case before the ld. Assessing Officer and for making the assessment afresh. 4. I have heard the ld. Counsel for the assessee and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been Printed from counselvise.com ITA No. 1385/KOL/2025 (A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. 3 passed u/s. 144 of the Act as the assessee remained non- compliant and failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the lower authorities and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Assessing Officer with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Assessing Officer failing which the ld. Assessing Officer shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 21/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 21st day of November, 2025 Printed from counselvise.com ITA No. 1385/KOL/2025 (A.Y. 2017-2018) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd. 4 Copies to :(1) Bargoda Godar Gopal Samabay Krishi Unnayan Samity Limited, Vill. Bargoda Godar, P.O. Tamluk, Purba Medinipur-721652, West Bengal (2) Income Tax Officer, Ward-27(3), Haldia, Dubey House, Basudebpur, Talpukur, Khanjan Chalk, Haldia, Midnapore East-721602, West Bengal (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "