FIBRES AND FABRICS PVT. LTD.,KOLKATA V. I.T.O., WARD - 9(2), KOLKATA

ITA 1864/KOL/2024

AI Insights

The case involves Fibres and Fabrics Pvt. Ltd., the appellant, contesting an ex-parte order from the Assessing Officer (AO) and a subsequent ex-parte dismissal by the CIT (A). The primary contention was the non-receipt of notices, which led to the absence of the assessee during the hearings. The assessee, represented by Shri Siddharth Agarwal, AR, sought to present additional evidences that were not previously submitted due to the lack of opportunity. The Departmental Representative, Shri Pradip Biswas, DR, acknowledged the ex-parte decisions at both levels. The Tribunal, after considering the circumstances and the importance of the additional evidences, decided to set aside the CIT (A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25218 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-10-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 03-09-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADIP BISWAS
• Assessee Lawyers: SIDDHARTH AGARWAL
• Keywords: Set aside; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA No.1864/KOL/2024 (Assessment Year: 2012-13) Fibres and Fabrics Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 Vs. ITO, Ward 9(2) Aaykar Bhavan, p-7, Chowringhee Square, Kolkata-700069 (Appellant) (Respondent) PAN No. AAACF3732F Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri Pradip Biswas, DR Date of hearing: 29.10.2024 Date of pronouncement : 27.11.2024 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 12.07.2024 for the AY 2012-13. 02. At the outset, the ld. Counsel for the assessee submitted that the order in this case by the ld. AO was passed ex-parte and similarly the appeal of the assessee was dismissed in limine as ex-parte by first appellate authority when the assessee failed to appear on the various dates of hearing. The ld. AR submitted that the notice could not be served on the assessee and therefore, the hearings before the ld. CIT Page | 2 ITA No.1864/KOL/2024 Fibres and Fabrics Pvt. Ltd.; A.Y. 12-13 (A) and ld. AO could not be attended. The ld. Counsel for the assessee prayed that one opportunity may be given to present his case before the ld. AO so that the assessee could file the necessary documents and the assessment be framed denovo after taking into account these evidences and documents. 03. At the time of hearing, the ld. Counsel for the assessee filed before us the copy of the Paper Book comprising various evidences which could not be filed before the ld. AO as well as before ld. CIT (A) and also filed the application for admission of these evidences with a prayer to accept and admit the same with the prayers that the matter be restored to the file of the ld. AO for doing necessary verification and examination thereof. 04. The ld. DR on the other hand admitted that the appeal was decided ex-parte before both the authorities. 05. After hearing the rival contentions and perusing the material available on record, we find that the assessment as well as appellate order were passed ex-parte when the assessee failed to appear on the given dates of hearing. Now, the assessee has filed the additional evidences before us under rule 46A of the ITAT Rules. We have gone through the facts and find that these evidences are important for deciding the issues involved in the present appeal. Therefore, in the interest of justice, we are inclined to set aside the order of ld. CIT (A) and restore the appeal to the file of the ld. AO along with the evidences with a direction that the denovo adjudication may be made after taking into account of these evidences. Needless to say that the Page | 3 ITA No.1864/KOL/2024 Fibres and Fabrics Pvt. Ltd.; A.Y. 12-13 assessee is to be fair opportunity of hearing before framing the assessment. 06. In the result, the appeal of the assessee is allowed for statical purposes. Order pronounced in the open court on 27.11.2024. Sd/- Sd/- (SONJOY SARMA) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.11.2024 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "