Chirag Trexim Pvt. Ltd., Kolkata V. I.T.O., Ward - 6(1), Kolkata, Kolkata

ITA 133/KOL/2023

AI Insights

The case involves Chirag Trexim Pvt. Ltd, the appellant, contesting an ex parte order from the National Faceless Appeal Centre (CIT(A)), which was passed under section 250 of the Income Tax Act. The appellant argued that they were not properly notified of the hearing notices, which were allegedly served through the income tax portal, a method they were unaware of. The Tribunal, upon hearing the submissions, decided to set aside the CIT(A)'s order and remand the case back for a fresh decision, ensuring that the appellant is given a proper opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128230 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 06-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 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 ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.133/Kol/2023 Assessment Year: 2014-15 Chirag Trexim Pvt. Ltd............................................................ Appellant C/o Jain Vinod K & Associates, 41A, AJC Bose Road, Suite No.613, 6 th Floor, Kolkata-700017. [PAN: AADCC4340F] vs. ITO, Ward-6(1), Kolkata.................................................................. Respondent Appearances by: Shri Vinod Kumar Jain, AR, appeared on behalf of the appellant. Shri P P Barman, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 07, 2023 Date of pronouncing the order : June 09, 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 27.12.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘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 CIT(A) to submit that the same is an ex parte order. The ld. counsel has further invited our attention to page 2 of the impugned order to submit that all the notices of hearing were allegedly served through income tax portal. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax consultant about the issuance of notices of hearing through income tax I.T.A. No.133/Kol/2023 Assessment Year: 2014-15 Chirag Trexim Pvt. Ltd 2 portal. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful, rather, because of the above circumstances. The ld. counsel therefore has submitted that the assessee may be given an opportunity to present his case before the CIT(A). 3. The ld. DR has not objected to the same. 4. In view of the above submission of the assessee, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper 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 9 th June, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 09.06.2023. RS Copy of the order forwarded to: 1. Chirag Trexim Pvt. Ltd 2. ITO, Ward-6(1), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR), I.T.A. No.133/Kol/2023 Assessment Year: 2014-15 Chirag Trexim Pvt. Ltd 3 //True copy// By order Assistant Registrar, Kolkata Benches