Rizwana Farooque, Kolkata V. I.T.O., Ward - 32(2), Kolkata, Kolkata

ITA 149/KOL/2023

AI Insights

This case involves an appeal by Rizwana Farooque against the order of the Commissioner of Income Tax (Appeals), which had dismissed her appeal on the grounds of want of prosecution without adjudicating on the merits. The original assessment was made under section 143(3) of the Income Tax Act by the Income Tax Officer, Ward-32(2), Kolkata, which included an addition of Rs. 22,06,500 as unexplained money under section 69A of the Act. The Tribunal noted that the CIT(Appeals) had not addressed the specific issues raised in the appeal nor provided a reasoned decision, leading to the decision to remand the case back for a thorough examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129020 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 26-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250; 69A

Judgement Text

ITA No. 149/KOL/2023 Assessment Year: 2017-2018 Rizwana Farooque 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 149/KOL/2023 Assessment Year: 2017-2018 Rizwana Farooque,..................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2 nd Floor, Kolkata-700069 [PAN: AAZPF9187E] -Vs.- Income Tax Officer,................................Respondent Ward-32(2), Kolkata, 10B, Middleton Road, Kolkata-700071 Appearances by: Shri Siddharth Agarwal, A.R., appeared on behalf of the assessee Shri Vijay Kumar, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing : April 12, 2023 Date of pronouncing the order : June 13, 2023 O R D E R Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2017-18 is directed against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2022, which is arising out of the order under section 143(3) of ITA No. 149/KOL/2023 Assessment Year: 2017-2018 Rizwana Farooque 2 the Act dated 14.11.2019 framed by ITO, Ward-32(2), Kolkata. 2. The grounds of appeal raised by the assessee read as under:- (1) For that the Ld. CIT (Appeal) was not justified in dismissing the appeal of the assessee by passing an ex-parte order without providing any reasonable opportunity of hearing. (2) For that the ld. CIT(A) ought to have deleted the addition of Rs.22,06,500/- made by the AO on account of unexplained money u/s 69A of the Act. 3. We have heard the rival contentions and gone through the record carefully. We find that the ld. 1 st Appellate Authority has dismissed the appeal of the assessee for want of prosecution without adjudicating the issues on merit. From the record, we find that the assessee has submitted through affidavit dated 06.04.2023 that he was undergoing some medical treatment and, therefore, was unable to appear before the ld. CIT(Appeals) and requested to send back the matter to the file of ld. CIT(Appeals) for fresh adjudication. Sub-section (6) of section 250 contemplates that ld. CIT(Appeals) would determine the points in dispute and thereafter records the reasons in support of his conclusion on those points. A perusal of the order of ld. CIT(Appeals) would reveal that it is a non-speaking order, which does not deal with any of the issues agitated in the grounds of appeal before CIT(A) or ITA No. 149/KOL/2023 Assessment Year: 2017-2018 Rizwana Farooque 3 issues taken up in the assessment order. Therefore, we allow this appeal for statistical purposes, set aside the impugned order of ld. CIT(Appeals) and restore the issues to the file of ld. CIT(Appeals) for fresh adjudication. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 13 th June, 2023. Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 13 th day of June, 2023 Copies to :(1) Rizwana Farooque, C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2 nd Floor, Kolkata-700069 (2) Income Tax Officer,Ward-32(2), Kolkata, 10B, Middleton Road, Kolkata-700071 (3) CIT(Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) Commissioner of Income Tax- ; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.