DHANTERASH MERCHANDISE (P) LTD,.,KOLKATA V. ACIT, WARD 6(1), KOLKATA

ITA 1418/KOL/2025

AI Insights

The case involves Dhanterash Merchandise (P) Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2014-15. The CIT(A) had dismissed the appellant's appeal ex-parte due to non-response to various notices. The appellant's counsel requested a restoration of the appeal to provide another opportunity for a hearing, emphasizing the principles of justice and fair play. The Departmental Representative left the decision to the discretion of the Tribunal. The Tribunal, after considering the circumstances, decided to restore the appeal to the CIT(A) for a fresh decision, highlighting the importance of not denying justice on technical grounds.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786683 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANAS MONDAL
• Assessee Lawyers: RAJEEVA KUMAR

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1418/KOL/2025 (Assessment Year: 2014-15) Dhanterash Merchandise (P) Ltd. 10/9, 1st Floor, P.O-R, Gopalpur, Chinar Park, Kolkata-700157, West Bengal Vs. ACIT, Ward-6(1), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AACCD9874E Assessee by : Shri Rajeeva Kumar, AR Revenue by : Shri Manas Mondal, DR Date of hearing: 15.10.2025 Date of pronouncement: 19.11.2025 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 30.04.2025 for the AY 2014-15. 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT (A) passed the order ex-parte dismissing the appeal of the assessee when assessee failed to respond to the various notices issued. The ld. AR therefore prayed that in the interest of justice and fair play, the assessee may kindly be granted one more opportunity before the ld. CIT (A) by restoring this appeal to the file of the ld. CIT (A). 2.1. The ld. DR left the issue on the wisdom of the Bench. Printed from counselvise.com Page | 2 ITA No.1418/KOL/2025 Dhanterash Merchandise (P) Ltd.; A.Y. 2014-15 2.2. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has passed an ex- parte order when assessee failed to respond to various opportunities granted during the appellate proceedings. In our opinion, the justice could not be denied to the appellant for technical reasons. Under these circumstances, end of justice would be well served if the appeal is restored to the file of the ld. CIT (A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee. Accordingly, we restore the appeal to the file of ld. CIT(A) with above direction. The appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19.11.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 19.11.2025 Sudip Sarkar, Sr.PS 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 "