CAMELIA GRIHA NIRMAN PVT. LTD.,RAIPUR V. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

ITA 995/KOL/2024

AI Insights

The case involves appeals by Camelia Griha Nirman Private Limited against the orders of the National Faceless Appeal Centre, Delhi, for the assessment years 2013-14 and 2014-15. The appeals were initially dismissed by the ld. CIT(A) due to non-appearance of the assessee's representative, without discussing the merits of the case. The Tribunal noted that the CIT(A)'s orders were passed ex-parte and lacked analysis of the facts, thus not in accordance with the statutory requirements. Both parties agreed that the matter should be restored to the CIT(A) for a detailed examination on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28883 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-10-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 03-05-2024
• Other Referred Cases: CIT vs. B. N.Bhattacharjee & Anr., CIT vs. Multiplan India Pvt. Ltd.
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.P. BARMAN; ADDL
• Assessee Lawyers: NISHIT KATRI
• Keywords: Set aside; Non compliance
• Section: 143(3); 250

Judgement Text

" आयकर अपीलीय अधिकरण न्यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos. 995 & 996/KOL/2024 Assessment Years: 2013-14 & 2014-15 Camelia Griha Nirman Private Limited Shop No.77 Shahid Smarak Complex, Rajbandha Maidan G.E. Rod, Raiput, Chhattisgarh-49200 1 [PAN : AABCC8902H] Vs The Dy. Commissioner of Income Tax, Circle 1(1), Kolkata Aaykar Bhavan, 7th floor, P-7, Chowringhee Square, Kolkata-700 069 West Bengal अपीलार्थी/ (Appellant) प्रत्‍ यर्थी/ (Respondent) Assessee by : Shri Nishit Katri, AR Revenue by : Shri P.P. Barman, Addl CIT DR सुनवाई की तारीख/Date of Hearing : 01.10.2024 घोषणा की तारीख /Date of Pronouncement : 15.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The captioned appeals filed by the assessee, pertaining to assessment years 2013-14 & 2014-15 are directed against the orders passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as the ‘ld. CIT(A)’) dated 12th March, 2024 and 5th March, 2024 for A.Y. 2013-14 and 2014-15 respectively, which is arising out of the assessment orders passed u/s 143(3) of the Income-tax Act, 1961 (the Act) vide order dated 26.03.2016 & 29.08.2016. 2. At the outset, the ld. counsel for the submitted that there was no representation before the ld. CIT (A) because the consultant Page | 2 ITA Nos.995 & 996/KOL/2024 Camelia Griha Nirman Pvt. Ltd; A.Y. 2013-14 who was appointed to look after the appellate work did not respond to the notice of hearing nor he intimated the assessee about the notices. He further submitted that the ld. CIT (A) has not dealt with merits of the case and dismissed the appeal in limine for non- appearance. Request made for restoring the issues raised on merits to the file of the ld. CIT (A) for necessary adjudication. 3. On the other hand, ld. DR is fair enough in accepting that the impugned order of ld. CIT (A) is ex-parte qua assessee and there is no discussion on merits of the case and therefore, the matter may be restored to the file of the ld. CIT (A) for necessary adjudication. 4. We have heard the rival contentions and perused the records available on record. We observe that the assessee, a private limited company and engaged in real estate business, declared income of ₹1,53,05,100/- in the return for A.Y. 2013-14 filed on 26th September, 2013. After the case being selected for compulsory scrutiny, the details called for were filed. Assessment u/s. 143(3) of the Act completed on 26th March, 2016, wherein few additions were made which were challenged before the ld. CIT (A) but assessee failed to succeed on account of non compliance. We observe that on the dates of hearing fixed on 7th January, 2022, 13th November, 2022 and 31st January, 2023, no reply was filed. In absence of any written submission, documents and application for adjournment of hearing, ld. CIT (A) dismissed the appeal placing reliance on the judgement of Hon'ble Apex Court in the case of CIT vs. B. N.Bhattacharjee & Anr. dated 4 May, 1979 (1970) 10 CTR 354, where the Hon'ble Court held that preferring an appeal means effectively pursuing it. The ld. CIT (A) also referred to the decision of the co-ordinate Bench, Delhi in case of CIT vs. Multiplan India Page | 3 ITA Nos.995 & 996/KOL/2024 Camelia Griha Nirman Pvt. Ltd; A.Y. 2013-14 Pvt. Ltd. 1991 38 ITD 320 (Delhi) and dismissed the appeal filed by the assessee for want of prosecution. 5. Sub-section (6) of section 250 of the Income Tax Act, 1961 mandates the ld. CIT(A) to state the point in dispute, and thereafter record reasons in support of his conclusion. Perusal of the impugned orders of ld. CIT(A) indicates that it is not in consonance with mandate given in the Act. The ld. CIT(A) has not made any analysis of facts available on record, including the assessment records and has passed an ex-parte order. Therefore, the impugned order is not sustainable and deserves to be set aside. Accordingly, in the interest of justice, we deem it fit to restore these appeals to the file of the ld. CIT(A) for afresh adjudication of issues raised in accordance with law after giving sufficient opportunity to the assessee of being heard. Needless to say, the assessee shall cooperate till the disposal of the appeal. 6. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 15th October, 2024 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 15.10.2024 *SS, Sr.Ps Page | 4 ITA Nos.995 & 996/KOL/2024 Camelia Griha Nirman Pvt. Ltd; A.Y. 2013-14 आदेश की प्रतततिति अग्रेतषत/Copy of the Order forwarded to : 1. अिीिार्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. संबंतित आयकर आयुक्त / Concerned Pr. CIT 4. आयकर आयुक्त ( अिीि ) / The CIT(A)- 5. तवभागीय प्रतततनति , अतिकरण अिीिीय आयकर , कोिकाता/DR,ITAT, Kolkata, 6. गार्ड फाईि / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अिीिीय अतिकरण ITAT, Kolkata "