CHIMEY YANGZOM ATHUPTSANG,KALIMPONG V. ITO, WARD 3(2), DARJEELING

ITA 1717/KOL/2025

AI Insights

This case involves an appeal by Chimey Yangzom Athuptsang against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The primary contention was the lack of a sufficient opportunity for the assessee to present their case, which was argued to be a violation of natural justice. Both the lower authorities had decided the appeal ex-parte, leading to a request for restoration to the AO for a fresh adjudication. The Departmental Representative did not object to this request. The Tribunal found merit in the assessee's arguments and restored the case to the AO for a decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783380 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAS MONDAL
• Assessee Lawyers: SUBHASH AGRAWAL
• Keywords: Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1717/KOL/2025 (Assessment Year:2015-16) Chimey Yangzom Athuptsang Galinka House, Hilltop Road, below Army Mess, Kalimpong, Kolkata-700734301, West Bengal Vs. ITO, Ward 3(2), Darjeeling, PIN-734101, West Bengal (Appellant) (Respondent) PAN No. AGEPY5925E Assessee by : Shri Subhash Agrawal, AR Revenue by : Shri Manas Mondal, DR Date of hearing: 15.10.2025 Date of pronouncement: 04.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.07.2025for the AY 2015-16. 02. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice .Similarly, there was no compliance before the AO to due the reasons beyond the control of the assessee. The ld AR therefore prayed that the same may be restored to the file of the ld AO for fresh adjudication. Printed from counselvise.com Page | 2 ITA No.1717/KOL/2025 Chimey Yangzom Athuptsang; A.Y. 2015-16 03. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 04. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte by both the lower authorities. We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which , which in our opinion, is in violation of Provisions of Section 250(6) of the Act. Similar was the position before the AO. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.11.2025 Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 04.11.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.1717/KOL/2025 Chimey Yangzom Athuptsang; A.Y. 2015-16 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "