DEVANSH TRADE LINK PRIVATE LIMITED,KOLKATA V. ITO, WARD 2(1), KOLKATA

ITA 2451/KOL/2025

AI Insights

This case involves an appeal by Devansh Trade Link Pvt. Ltd. against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2014-2015. The primary contention of the appellant was that their appeal was dismissed ex-parte by the CIT(A) without sufficient opportunity to be heard. The appellant requested another opportunity to present their case and substantiate their claims. The Senior Departmental Representative supported the decisions of the CIT(A) and the Assessing Officer. However, considering the circumstances and the request for a fair hearing, the Income Tax Appellate Tribunal decided to restore the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829432 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 30-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: P.K. RAY; TRIDEEP NAYAK; ARS
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2451/KOL/2025 (नििाारण वर्ा / Assessment Year :2014-2015) Devansh Trade Link Pvt. Ltd., 2nd Floor, Room No.6A, 19 GC Avenue, Dharmatala, SO Kolkata West Bengal-700013 Vs ITO Ward-2(1) Kolkata PAN No. :AACCD 7209 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Ray & Shri Trideep Nayak, ARs राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. It was the submission that ld. CIT(A) has dismissed the appeal of the assessee ex-parte without affording sufficient opportunity of being heard. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the ld. CIT(A) to substantiate its case. 3. In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee ex-parte. However, during the course of hearing, the Financial Controller of the assessee, who appeared in person, requested Printed from counselvise.com ITA No.2451/KOL/2025 2 for one more opportunity to substantiate the claim of the assessee before the ld. CIT(A). Therefore, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(A) to adjudicate the issue afresh. The assessee shall be provided adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "