GEETASREE BHOWMICK, KOLKATA V. A.O., NFAC

ITA 128/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2125 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: MANISH TIWARI
• Keywords: Assessment record; Set aside
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 128/Kol/2024 Assessment Year: 2013-14 Geetasree Bhowmick 108/3, Block-C, Bangur Avenue Kolkata - 700055 [PAN : AHQPB2586H] Vs CIT(Appeals)/National Faceless Appeal Centre (NFAC) अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 21/05/2024 घोषणा कᳱ तारीख /Date of Pronouncement: 29/05/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 30/11/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2013-14. 2. The ld. Counsel for the assessee at the very outset submitted that though the assessee has taken several grounds of appeal, but his preliminary grievance is that the ld. CIT(A) has passed an ex- parte order which is non-speaking and the ld. CIT(A) did not adjudicate the points raised by the assessee on merits. 3. With the assistance of the ld. Representatives, we have gone through the record carefully. The ld. CIT(A) has passed ex-parte order dismissing the appeal of the assessee for want of appearance 2 I.T.A. No. 128/Kol/2024 Assessment Year: 2013-14 Geetasree Bhowmick on behalf of the assessee. Sub-section (6) of section 250 of the Income Tax Act, 1961 mandates the ld. CIT(A) to state the point in dispute, and thereafter record reasons in support of his conclusion. A perusal of the order of the ld. CIT(A) would indicate that it is not in consonance with mandate given in the Act. The ld. CIT(A) has not made any analysis of facts available on record, including the assessment records and has passed an ex-parte order. Therefore, the impugned order is not sustainable and it deserves to be set aside. Accordingly, in the interest of justice, we deem it fit to restore these appeals to the file of the ld. CIT(A) for afresh adjudication in accordance with law after giving sufficient opportunity to the assessee of being heard. Needless to say, the assessee shall co- operate till the disposal of this appeal. 4. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 29 th May, 2024 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 29/05/2024 *SC SrPs 3 I.T.A. No. 128/Kol/2024 Assessment Year: 2013-14 Geetasree Bhowmick आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata