GHANSHYAM DAS SINGHANIA,RAIPUR V. D.C.I.T., CC - 4(2), KOLKATA

ITA 1781/KOL/2025

AI Insights

The case involves Ghanshyam Das Singhania, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), Kolkata-27, for the Assessment Year 2020-2021. The primary contention was the ex-parte nature of the CIT(Appeals)'s decision, which was made without the assessee's opportunity to present his case. The Tribunal noted the absence of any representative from the Revenue during the hearing and decided to proceed based on the counsel's submissions and the records. The Tribunal found that the CIT(Appeals) had not addressed the merits of the case but dismissed it due to non-appearance, and also noted procedural lapses in communication regarding the assessment order under section 143(1) of the Income Tax Act, which had resulted in an addition of Rs.32,59,490 to the assessee's income.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786408 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 07-08-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" ITA No. 1781/KOL/2025 (A.Y. 2020-2021) Ghanshyam Das Singhania 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1781/KOL/2025 Assessment Year: 2020-2021 Ghanshyam Das Singhania,………..………..…Appellant Singhania Sadan, Main Road, Neor4 S.O. (Raipur), Tilda, Raipur-493114, Chhattisgarh [PAN:AJKPS0564L] -Vs.- Deputy Commissioner of Income Tax,..…..Respondent Central Circle-4(2), Kolkata, Aayakar Bhawan Dakshin, 110, Shantipally, E.M. Byepass, Kolkata-700107 Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the assessee N o n e, appeared on behalf of the Revenue Date of concluding the hearing: October 09, 2025 Date of pronouncing the order: November 21, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-27 dated 28.07.2025 passed for Assessment Year 2020- 2021. Printed from counselvise.com ITA No. 1781/KOL/2025 (A.Y. 2020-2021) Ghanshyam Das Singhania 2 2. None appeared on behalf of the Revenue at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Counsel for the assessee and perusing the material available on record. 3. At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals). 4. I have heard the ld. Counsel for the assessee and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 143(1) of the Act on 30.11.2021, whereas no such communication was made to the assessee and ld. Assessing Officer made an addition of Rs.32,59,490/- to the total income of the Printed from counselvise.com ITA No. 1781/KOL/2025 (A.Y. 2020-2021) Ghanshyam Das Singhania 3 assessee. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 21/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 21st day of November, 2025 Printed from counselvise.com ITA No. 1781/KOL/2025 (A.Y. 2020-2021) Ghanshyam Das Singhania 4 Copies to :(1) Ghanshyam Das Singhania, Singhania Sadan, Main Road, Neor4 S.O. (Raipur), Tilda, Raipur-493114, Chhattisgarh (2) Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata, Aayakar Bhawan Dakshin, 110, Shantipally, E.M. Byepass, Kolkata-700107 (3) CIT(A), Kolkata-27; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "