Jai Maa Sharda Agro and Rice Mills Pvt. Ltd., Kolkata V. ITO, Ward 6(2), Kolkata

ITA 124/KOL/2022

AI Insights

The case involves Jai Maa Sharda Agro and Rice Mills Pvt. Ltd, the appellant, contesting an ex parte order passed by the Assessing Officer under section 144 of the Income Tax Act for the assessment year 2013-14. The appellant argued that they did not receive any notice from the Assessing Officer due to a change in jurisdiction, leading to their unrepresented status during the assessment proceedings. Additionally, it was contended that the show-cause notice referenced the wrong assessment year (2010-11 instead of 2013-14), which was a clerical error affecting the proceedings under sections 147 and 148 of the Act. The Departmental Representative did not object to the restoration of the matter to the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128243 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 02-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 144; 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.124/Kol/2022 Assessment year: 2013-14 Jai Maa Sharda Agro and Rice Mills Pvt. Ltd...................................Appellant 23B, N S Road, 4 th Floor, Security House, Kolkata – 700001. [PAN: AACCJ3122F] vs. ITO, Ward-6(2), Kolkata..................................................................Respondent Appearances by: Shri Ashish Agarwal, Adv., appeared on behalf of the appellant. Shri P. P Barman, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 03, 2023 Date of pronouncing the order : April 06, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 1.01.2022 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the Assessing Officer to submit that the same is an ex parte order passed u/s 144 of the Act. The ld. Counsel has further submitted that the jurisdiction, in this case, of the Assessing Officer was changed and that the assessee has not received any notice served by the Assessing Officer during the assessment proceedings. Therefore, the case of the assessee remained unrepresented before the I.T.A No.124/Kol/2022 Assessment year: 2013-14 Jai Maa Sharda Agro and Rice Mills Pvt. Ltd 2 Assessing Officer. The ld. Counsel has further invited our attention to the contents of the impugned assessment order to submit that the Assessing Officer has passed the present assessment order without application of mind. He, in this respect, has invited our attention to the impugned show-cause notice dated 08.03.2016, the contents of which have been reproduced in the assessment order itself, to submit that in the show-cause notice the assessment year has been mentioned as A.Y 2010-11 and that the show cause notice has been issued in relation to reopened proceedings u/s 147 r.w.s 148 of the Act pertaining to A.Y 2010-11 , whereas, the assessment year under consideration is A.Y 2013-14. The ld. Counsel, therefore, has submitted that the matter may be restored to the file of the Assessing Officer and the assessee may be given an opportunity to present its case. 3. The ld. DR has not objected to the same. 4. In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give adequate opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 6 th April, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 06.04.2023. RS I.T.A No.124/Kol/2022 Assessment year: 2013-14 Jai Maa Sharda Agro and Rice Mills Pvt. Ltd 3 Copy of the order forwarded to: 1. Jai Maa Sharda Agro and Rice Mills Pvt. Ltd 2. ITO, Ward-6(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches