BIKAS BHALOTIA,KOLKATA V. INCOME TAX OFFICER, WARD - 37(1), KOLKATA

ITA 1421/KOL/2025

AI Insights

The case involves an appeal by Bikas Bhalotia against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi, for the Assessment Year 2016-17. The primary contention was that the CIT(A) had passed the order ex parte without providing a reasonable opportunity of hearing to the assessee. The assessment order was initially passed under sections 147/144 of the Income Tax Act due to non-compliance by the assessee. The Tribunal noted that despite multiple notices, the assessee did not respond, leading to the confirmation of the addition made by the Assessing Officer. However, in the interest of justice, the Tribunal decided to remit the matter back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777342 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 19-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALLOL MISTRY
• Assessee Lawyers: P.K.CHAUDHURY
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA’SMC’ BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No. 1421/Kol/2025 Assessment Year : 2016-17 Bikas Bhalotia, Dutta House, 94, Chittaranjan Avenue, Kolkata Vs. ITO, Ward 37(1), Kolkata PAN/GIR No. ADUPB 1341 C (Appellant) .. ( Respondent) Assessee by : Shri P.K.Chaudhury, FCA Revenue by : Shri Kallol Mistry, JCIT (Sr DR) Date of Hearing : 01/09/2025 Date of Pronouncement : 30/09/2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 21.4.2025 in Appeal No.CIT(A), NFAC/2015-16/10150324 passed for Assessment Year 2016-17. 2. At the time of hearing, ld AR submitted that the ld CIT(A) has passed the impugned order exparte without affording reasonable opportunity of hearing. He also submitted that the assessment order has been passed u/s.147/144 of the Act due to non-compliance from the side of the assessee. Printed from counselvise.com ITA No. 1421/Kol/2025 Assessment Year : 2016-17 P a g e 2 | 3 He requested to remit the matter back to the file of the AO. On the other hand, ld Sr DR opposed to the prayer of ld AR of the assessee. 3. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that the ld CTI(A) has given four notices as is evident from the page 5 of the order and there was no response to the notices by the assessee to substantiate the claim with documentary evidences. Therefore, ld CIT(A) confirmed the addition made by the AO. Before me, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer. I also find that the ld CIT(A) has simply dismissed the appeal without adjudicating the issue on merits. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld CIT(A) 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 CIT(A) failing which the ld CIT(A) 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 allowed for statistical purposes. Printed from counselvise.com ITA No. 1421/Kol/2025 Assessment Year : 2016-17 P a g e 3 | 3 4. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 30/09/2025 Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Kolkata: Dated 30/09/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, Kolkata Date Initial 1. Draft dictated on 2.9.25 Sr.PS 2. Draft placed before author 2.9. 25 Sr.PS 3. Draft proposed & placed before the second member AM 4. Draft discussed/approved by Second Member. AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/P S 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the SPS 1. The appellant: Bikas Bhalotia, Dutta House, 94, Chittaranjan Avenue, Kolkata 2. The Respondent : ITO, Ward 37(1), Kolkata 3. The CIT(A)-,NFAC, Delhi 4. Pr.CIT- 5. DR, ITAT, Kolkata 6. Guard file. //True Copy// Printed from counselvise.com "