Kohinoor Goods Pvt. Ltd., Kolkata V. I.T.O., Ward-13(2), Kolkata, Kolkata

ITA 157/KOL/2023

AI Insights

The case involves Kohinoor Goods Private Limited appealing against an order from the Commissioner of Income-tax (Appeals), which was passed ex-parte and merely reiterated the disallowances/additions made by the AO. The assessee argued that they were not given a fair opportunity to present their case or submit relevant details, as their request for adjournment was denied. Both the Tribunal and the Departmental Representative did not oppose the restoration of the case to the AO for a fresh assessment. The Tribunal emphasized the need for a fair hearing and directed the AO to consider the submissions and evidences afresh.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122982 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 25-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.S. NAGAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B”, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 157/Kol/2023 Assessment Year : 2014-15 Kohinoor Goods Private Limited PAN: AADCK 0359 A Vs. ITO, Ward-13(2), Kolkata Appellant Respondent Date of Hearing 26.07.2023 Date of Pronouncement 27.07.2023 For the Assessee Shri S.S. Nagar, AR For the Revenue Shri Abhijit Kundu, CIT, DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2014-15 is directed against the order dated 22.12.2022 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’]. 2. At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte order and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details before the first appellate authority due to rejection of request of the assessee to grant adjournment. The ld. counsel also stated that even the AO framed the assessment without considering the evidences filed by the assessee. The ld. counsel, therefore, prayed that the ends of justice would be met if the case is restored to the file of AO for re-adjudication afresh. 2 ITA No. 157/Kol/2023 AY: 2014-15 Kohinoor Goods Private Limited 3. Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee. 4. We have heard the rival contentions and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit. We also note that even the AO has not taken into accounts the evidences filed by the assessee. Under these given facts and circumstances the ends of justice would be met if we restore the matter in the instant appeals to the file of ld. AO for de novo adjudicating of the matter in accordance with law after considering the submissions made by the assessee for which reasonable opportunity of being heard should be provided. The assessee is also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. AO, then the ld. AO can proceed to pass the order in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.07.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 27.07.2023 3 ITA No. 157/Kol/2023 AY: 2014-15 Kohinoor Goods Private Limited Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Kohinoor Goods Private Limited, 301 & 302 Atlanta Centre, Near Udyog Bhawan, Goregaon East, Mumbai-400063, Maharashtra. 2. Respondent – ITO, Ward-13(2), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata