DAKHIN KOLSUR RANIHATI S K U S LTD,KOLSUR DEGANGA V. INCOME TAX OFFICER WARD 50(1), INCOME TAX

ITA 1741/KOL/2024

AI Insights

The case involves Dakhin Kolsur Ranihati SKUS Ltd., the appellant, contesting an ex parte order from the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appellant argued that the notice for the appeal was sent to an incorrect address, specifically through the email and mobile number of a previous accountant, which led to their absence during the initial hearings. The Departmental Representative acknowledged the procedural oversight and agreed that the matter should be remanded back to the AO for a fresh assessment, ensuring the appellant is given a proper opportunity to present their case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29765 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 21-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-08-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 250

Judgement Text

" आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘B’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1741/Kol/2024 Assessment Year: 2017-18 Dakhin Kolsur Ranihati SKUS Ltd. .………. Appellant Dakhin Kolsur, Ranihati, PS Deganga, Dist. North24 Parganas, Pin-743438. (PAN: AABTD3416G) vs. ITO, Ward-50(1), Kolkata ………. Respondent Appearances by: N o n e appeared on behalf of the Appellant. Shri P. P. Barman, Addl. CIT, Sr. DR appeared on behalf of the Respondent Date of concluding the hearing :October 21, 2024 Date of pronouncing the order :October 21, 2024 आदेश / ORDER Per Sanjay Awasthi, Accountant Member : The present appeal has been preferred by the assessee against the order dated 26.06.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [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 AY 2017-18. 2. No one has appeared on behalf of the assessee despite notice, however, a perusal of the grounds of appeal of the assessee shows that the matter can be decided after hearing the Ld. DR. As pointed out by the Ld. DR, the impugned order of the Ld. CIT(A) is an ex parte order. 3. Averments made by the assessee in this respect in the grounds of appeal itself are that the Ld. CIT(A) did not send the notice at the correct address of the assessee as the notices were sent through e-mail I.T.A. No.1741/Kol/2024 Assessment Year: 2017-18 Dakhin Kolsur Ranihati SKUS Ltd. 2 and mobile no. of previous Accountant of the assessee. A perusal of the assessment order and the order of Ld. CIT(A) reveals that the assessee could not file proper details and submit explanation relevant for this case before the lower authorities. Ld. DR also conceded that it will be proper to restore the matter to the file of the AO to decide the issues afresh after giving proper opportunity to the assessee to represent its case. It is to be mentioned that in Form 36 before us the assessee has mentioned its address, phone no. and e-mail as under: Address Phone No. e-mail Dakhin Kolsur, Ranihati, PS Deganga, Dist. North 24 Parganas, Pin-743438. 8420541166 [e-mail] 4. The Assessing Officer will issue the notice at the aforesaid address to the assessee. The assessee is also directed to promptly reply to the notice and present its case before the Assessing Officer. The Assessing Officer, therefore, will decide/pass the assessment order afresh. Appeal of the assessee is treated as allowed for statistical purposes. 5. In the result, the appeal of the assessee stands allowed for statistical purposes. Order is pronounced in the open court. Sd/- Sd/- [Sanjay Garg] [Sanjay Awasthi] ᭠याियक सद᭭य/Judicial Member लेखा सद᭭य/Accountant Member Dated: 21.10.2024. JD I.T.A. No.1741/Kol/2024 Assessment Year: 2017-18 Dakhin Kolsur Ranihati SKUS Ltd. 3 Copy of the order forwarded to: 1. Appellant – Dakhin Kolsur Ranihati SKUS Ltd. 2. Respondent – ITO, Ward-50(1), Kolkata 3. CIT(A), NFAC, Delhi 4. Pr. CIT, 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "