EAST BENGAL CLUB,KOLKATA V. I.T.O., WARD - 1(2), EXEMPTION, KOLKATA

ITA 2515/KOL/2025

AI Insights

The case involves the East Bengal Club, which appealed against an ex-parte order from the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2020-21. The primary contention was that the CIT(A) dismissed the appeal without considering the assessee's arguments or merits of the case. Both the assessee's counsel and the Departmental Representative agreed that the matter should be re-examined. The Tribunal, acknowledging the absence of representation and the principles of natural justice, decided to remit the case back to the AO for a fresh examination, instructing the AO to provide a proper opportunity for the assessee to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847505 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: 2020-2021
• Appeal Filed On: 03-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H. ROBINDRA SINGH
• Assessee Lawyers: AMIT AGARWAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2515/KOL/2025 (Assessment Year: 2020-21) East Bengal Club Maidan Tent Kolkata, Fort William S.O. Kolkata-700021, West Bengal Vs. ITO, Ward 1(2), Exemption 10B, Middleton Road, Kolkata- 700071, West Bengal (Appellant) (Respondent) PAN No. AAATE1625K Assessee by : Shri Amit Agarwal, AR Revenue by : Shri H. Robindra Singh, DR Date of hearing: 26.03.2025 Date of pronouncement: 27.03.2026 O R D E R Per Pradip Kumar Choubey, JM: 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 01.09.2025 for the AY 2020-21. 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT (A) has passed an ex-parte order, without considering the contention of the assessee, by simply dismissing the appeal of the assessee without adjudicating on the merit of the case. Therefore, instant appeal may be set aside to the file of the AO with a direction to re-examine the issue afresh after giving proper opportunity to the assessee to present his case before learned AO and adjudicate the matter on the merits of the case. Printed from counselvise.com Page | 2 ITA No. 2515/KOL/2025 East Bengal Club, Kolkata; A.Y. 2020-21 3. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 4. We after hearing the submission of the parties and perusing the material available on record, we find that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee make no compliance before the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal by passing an ex-parte order. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, and remit the matter back to the file of ld. AO with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co- operate with the proceedings before both the authorities. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.03.2026. Sd/- Sd/- (RAJESH KUMAR) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 27.03.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2515/KOL/2025 East Bengal Club, Kolkata; A.Y. 2020-21 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 "