CHANDA SHRAWAN KHETAWAT,KOLKATA V. ITO, WARD 28(1), , KOLKATA

ITA 1159/KOL/2025

AI Insights

This case involves an appeal by the revenue against an ex-parte order passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2014-2015. The appeal was heard by the Income Tax Appellate Tribunal in Kolkata. The assessee, represented by Shri Abhishek Bansal, FCA, sought to restore the issues involved in the appeal to the file of the ld. CIT(A) due to the need for examination of relevant documents. The Tribunal, after rejecting an adjournment application from the assessee's counsel, decided to restore the matter to the ld. CIT(A) for fresh adjudication, emphasizing the need for a fair hearing and proper examination of documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775732 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARCHANA GUPTA
• Assessee Lawyers: ABHISHEK BANSAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1159/KOL/2025 (निर्धारण वर्ा /Assessment Year :2014-2015) Chanda Shrawan Khetawat, 4F, Floor Castle, 74 Lake District Narkel Danga Main Road, Phoolbagan, Kolkata-700054 Vs ITO, Ward-28(1), Kolkata PAN No. :AGXPK 6023 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Abhishek Bansal, FCA रधजस्व की ओर से /Revenue by : Ms. Archana Gupta, Addl.CIT-Sr. DR सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the revenue against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 30.03.2025 for the assessment year 2014-2015. 2. Shri Abhishek Bansal, ld. AR appeared on behalf of the assessee and Ms. Archana Gupta, Sr.DR appeared on behalf of the revenue 3. An adjournment application has been filed by Shri Abhishek Bansal, ld.AR of the assessee seeking adjournment on the ground, which is not plausible, therefore, the adjournment application is rejected and appeal is heard finally. 4. A perusal of the facts of the present shows that the order of the ld.CIT(A) is an ex-parte order. Ld. AR submitted that the issues involved in the appeal of the assessee may be restored to the file of ld.CIT(A) as the relevant documents are required to be examined, however, the ld.AR has Printed from counselvise.com ITANo.1159/Kol/2025 2 not filed any documentary evidence before us. Therefore, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "