CALCUTTA FRUITS COMPANY,KOLKATA V. I.T.O., WARD - 43(1), KOLKATA

ITA 2556/KOL/2024

AI Insights

This case involves an appeal by Calcutta Fruits Company against an order passed by the Addl./JCIT(A)-2, Ahmedabad, for the assessment year 2017-2018. The primary contention raised by the assessee was the validity of the notice issued under section 143(2) of the Income Tax Act, which was claimed to be invalid and thus rendered the assessment bad in law. The assessee argued that this issue was purely legal and did not require any fresh investigation into the facts, as the facts were already on record. The Income Tax Appellate Tribunal, Kolkata, decided to restore the matter to the Addl./JCIT(A) for a fresh adjudication, emphasizing the need for procedural propriety and granting the assessee an opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707005 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 13-12-2024
• Other Referred Cases: M/s Durga Automotives Pvt. Ltd. v. ITA No.675/Kol/2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRINMAY BASAK
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard; Invalid notice

Judgement Text

" आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA No.2556/KOL/2024 (नििाारण वर्ा /Assessment Year : 2017-2018) Calcutta Fruits Company, 10A, Madan Mohan Street, Burrabazar, Kolkata Vs ITO Ward-43(1), Kolkata PAN No. :AABFC 9447 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Manoj Kataruka, AR राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/07/2025 घोषणा की तारीख/Date of Pronouncement : 07/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 26.07.2024, passed by the Addl./JCIT(A)-2, Ahmedabad, for the assessment year 2017-2018. 2. Shri Manoj Kataruka, ld.AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld. Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee has filed additional grounds on 08.05.2025, which reads as under :- Additional Ground of Appeal: - 1) That on the facts and in the circumstances of the case, the action of the AO to frame assessment on basis of an invalid notice issued u/s 143(2) renders the assessment framed as invalid and bad in law. The aforesaid ground of appeal raised is purely legal issue which goes to the root of the matter and the same does not require any fresh investigation into the fact, facts already being on record. Further, the omission to raise the additional grounds is neither wilful nor intentional. In view of the above, the aforesaid additional grounds may kindly be admitted and adjudicated while hearing the appeal filed by the assessee. An opportunity of being heard is prayed for. ITANo.2556/KOL/2024 2 4. It was submitted that the additional ground goes to the root of the matter and no fresh enquiry of the facts are required. The assessee has also filed paper book today containing the following documents listed in the Index of the paper book :- 5. It was the submission that the coordinate bench of the Tribunal vide order dated 22.04.2025 passed in ITA No.675/Kol/2024 in the case of M/s Durga Automotives Pvt. Ltd., has adjudicated the issue and quashed the ITANo.2556/KOL/2024 3 notice issued u/s.148 of the Act. It was the prayer that the additional ground may be admitted and the notice issued u/s.148 of the Act in the case of the assessee be quashed. 6. In reply, ld.SR. DR relied on the order of the ld.Addl.JCIT(A). 7. I have considered the rival submissions. A perusal of the order of the ld.Addl./JCIT(A) shows that this is a case of non-representation before the appellate authority. Multiple opportunities have been given to the assessee but the assessee chose not to represent. It is not advisable for short- circuiting the procedures. As the assessee has not represented in the appellate proceedings, therefore, I am not adjudicating the additional ground raised by the assessee before the Tribunal. This being so, in the interest of justice, the issues in this appeal including the legal issues are restored to the file of Id. Addl./JCIT(A) for readjudication on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate in the readjudication proceedings, positively in the appellate proceedings. 8. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 07/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/07/2025 Prakash Kumar Mishra, Sr.P.S. ITANo.2556/KOL/2024 4 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "