IMRAN SHARIF,KOLKATA V. ITO, WARD 13(2), KOLKATA

ITA 2562/KOL/2024

AI Insights

This case involves an appeal by Imran Sharif against an order passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which dismissed the appeal in limine due to unremoved defects in the form of appeal. The Tribunal noted that the dismissal was likely due to a mix-up between two sets of appeals, one filed online and the other in physical form. The Tribunal found that the assessee suffered due to no fault of his own and thus decided to set aside the impugned order, restoring the matter for fresh adjudication by the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669256 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2562/Kol/2024 (Assessment Year 2012-2013) Imran Sharif, C/o S.N. Ghosh & Associates, Advocates “Sagar Mansion”, Garstin Place, 2nd Floor, Suite Nos. 202 & 203, Hare Street, Kolkata - 700001 [PAN: AKUPS5307A] ……..…...…………….... Appellant vs. I.T.O. Ward 13(2), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 7th Floor, Eastern Metropolitant By Pass, Kolkata - 700107 ................................ Respondent Appearances by: Assessee represented by : Somnath Ghosh, Advocate Department represented by : Raja Sengupta, CIT (DR) Date of concluding the hearing : 16.06.2025 Date of pronouncing the order : 24.06.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 16.10.2024. 1.1. In this case, the Ld. AR fairly pointed out that the impugned order has been passed without any discussion on merit since unfortunately, the assessee could not remove the defects in the form of appeal before the Ld. CIT(A). The Ld. AR pointed out paras 2 to 4 on page 2 of the impugned 2 ITA No. 2562/Kol/2024 Imran Sharif order in this regard. We find that through the impugned order, the assessee’s appeal has been dismissed in limine. During the course of submissions, the Ld. AR pointed out that there were two sets of appeals before the CIT(A) in which one was filed online and the other was being considered in physical form. In fact, the Ld. AR also placed on record a remand report dated 29.04.2019 called for by the CIT(A) in this very same case. As has been explained by the Ld. AR, due to the mix-up in appeals the grounds taken by the assessee have not been adjudicated. 1.2 The Ld. DR relied on the orders of authorities below. 2. We have carefully considered the submissions of the Ld. AR and have also gone through the records. It is seen that probably the assessee has suffered for no fault of his. We are accordingly setting aside the impugned order and are restoring the same to the file of Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) would be expected to take cognizance of the remand report already filed by the Ld. AO, a copy of which would be submitted by the assessee to him. Needless to say, an adequate opportunity of being heard would be provided during the course of these fresh proceedings. 3. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced on 24.06.2025 Sd/- Sd/- (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President Accountant Member Dated: 24.06.2025 AK, Sr. P.S. 3 ITA No. 2562/Kol/2024 Imran Sharif Copy of the order forwarded to: 1. Imran Sharif 2. I.T.O. Ward 13(2), Kolkata 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "