CHITTARANJAN GHOSH,NADIA V. ITO, WARD-41(1),NADIA. , NADIA

ITA 1312/KOL/2023

AI Insights

The case involves an appeal by Chittaranjan Ghosh against the order of the Commissioner of Income Tax (Appeals), which was passed under section 250 of the Income-tax Act, 1961, for the Assessment Year 2014-15. The appeal was initially time-barred by 314 days, but the delay was condoned due to the assessee's ill health. The primary issue in the appeal was the addition made by the Assessing Officer, treating loans received by the assessee as unaccounted income. Both the initial assessment and the CIT(A)'s order were ex parte. The Tribunal found merit in the assessee's request for a fair hearing and thus restored the matter to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298974 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside; Income from undisclosed sources
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘C’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.1312/Kol/2023 Assessment Year: 2014-15 Chittaranjan Ghosh .………. Appellant Kanthalberia, Bethuadahari, Nadia, West Bengal-741126 (PAN: AJPPG7359E) vs. ITO, Ward-41(1), Nadia ……..… Respondent Appearances by: Shri Sutosom Bhattacharyya & Shri Debayan Roy Chowdhury, ARs appeared on behalf of the Appellant Ms. Ruchika Sharma, SR. DR appeared on behalf of the Respondent Date of concluding the hearing: 31.12.2024 Date of pronouncing the order: 31.12.2024 आदेश / ORDER Per Sanjay Garg, Judicial Member : The captioned appeal has been preferred by the assessee against the order dated 22.11.2022 of the Ld. Commissioner of Income Tax, (Appeal), National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15. 2. The appeal is time barred by 314 days. A separate application for condonation of delay has been filed, wherein it has been pleaded that the assessee due to ill health/medical reasons could not file the appeal in time. The Ld. AR of the assessee in this respect has also relied upon the 2 ITA No. 1312/Kol/2023 Chittaranjan Ghosh AY 2014-15 medical certificate/medical prescriptions. Considering the aforesaid submissions, the delay in filing the appeal is hereby condoned. 3. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned assessment order to submit that the same was an ex parte/best judgment assessment. He has further invited our attention to the impugned order of the Ld. CIT(A) to show that the same is also an ex parte order. The Ld. Counsel has further submitted that issue involved in this appeal is relating to addition made by the AO treating the loans received by the assessee as unaccounted income of the assessee. He has submitted that the assessee has a fair case on merits. He has requested that the assessee may be given an opportunity to present his case before the Ld. CIT(A). The Ld. Counsel in this respect has submitted that the assessee undertakes to appear and present his case before the AO as and when called for and will duly participate in the assessment proceedings. 4. The Ld. DR, however, has relied on the findings of the lower authorities. 5. Considering the rival submissions, in our view, the interest of justice will be well served if the assessee is given an opportunity of hearing to present his case before the AO. The impugned order of the Ld. CIT(A) is, accordingly set aside. The matter is restored to the file of the AO for de novo assessment on the issues involved in this appeal. Needless to say that the AO will give proper and adequate opportunity to the assessee to present his case. The assessee will also participate in the assessment proceedings and furnish the required details and evidence as and when called for by the Ld. AO. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. 3 ITA No. 1312/Kol/2023 Chittaranjan Ghosh AY 2014-15 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order is pronounced in the open court on 31.12.2024. Sd/-[Rakesh Mishra] Sd/- [Sanjay Garg] लेखा सद˟/Accountant Member Ɋाियक सद˟/Judicial Member Dated: 31.12.2024. JD Sr. P.S Copy of the order forwarded to: 1. Appellant – Shri Chittaranjan Ghosh. 2. Respondent – ITO, Ward-41(1), Nadia. 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. CIT(DR), True Copy By Order Assistant Registrar, ITAT, Kolkata "