Ma Dhanlaxmi Fisheries Pvt. Ltd., Hooghly V. A.C.I.T., Circle - 23(1), Hooghly, Hooghly

ITA 165/KOL/2023

AI Insights

The case involves Ma Dhanlaxmi Fisheries Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals) - NFAC, Delhi, for the assessment year 2017-18. The appellant argued that they did not receive various notices of hearing from the CIT(A), leading to an ex-parte decision without their input. The respondent, ACIT, Circle-23(1), Hooghly, opposed the appeal, citing the appellant's failure to respond to notices. The Tribunal found merit in the appellant's request for another opportunity to present their case, emphasizing justice and fair play.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127265 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 16-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 01-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा या यक सद य के सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 165/Kol/2023 Assessment Year: 2017-18 Ma Dhanlaxmi Fisheries Pvt. Ltd. (PAN: AAICM 5942 J) Vs. ACIT, Circle-23(1), Hooghly Appellant / (अपीलाथ ) Respondent / ( !यथ ) Date of Hearing / स ु नवाई क$ त&थ 17.04.2023 Date of Pronouncement/ आदेश उ)घोषणा क$ त&थ 26.04.2023 For the Appellant/ नधा /रती क$ ओर से Miss Swati Baid, Advocate For the Respondent/ राज व क$ ओर से Smt. Ranu Biswas, Addl. CITDR ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) – NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 10.02.2023 for the AY 2017-18. 2. The Ld. A.R. submitted before the Bench that the Ld. CIT(A) has issued various notices of hearing on 8.1.2021, 20.01.2023 and 27.01.2013 which were not received by the assessee and consequently no written submissions/arguments could be filed resulting into the Ld. CIT(A) deciding this appeal ex-parte without taking into account the assessee’s contentions on merit. The Ld. Counsel therefore submitted that in the interest of justice and fairplay , the assessee may be granted one more 2 I.T.A. No. 165/Kol/2023 Assessment Year: 2017-18 Ma Dhanlaxmi Fisheries Pvt. Ltd . opportunity to present its case on merit before the Ld. CIT(A) by restoring the appeal back to the file of Ld. CIT(A). 3. The Ld. D.R strongly opposed the arguments of the Ld. A.R by submitting that on the various dates the assessee failed to respond and reply the notices issued by the appellate authority and therefore the appeal of the assessee deserved to be dimissed. 4. After hearing the rival contentions and perusing the material on record, we find that the Ld. CIT(A) has decided the appeal on the basis of facts available on record as the assessee could not file its written submissions on merit due to non-receipt of notices by the assessee. Under these circumstances, we are of the view that ends of justice could be met if the assessee gets one more opportunity before the Ld. CIT(A) giving the assessee one more opportunity allowing to file written submissions in support of grounds of appeal. Accordingly we restore the appeal back to the file of Ld. CIT(A) with the direction to set aside the same after affording a reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 26 th April, 2023 Sd/- Sd/- (Sonjoy Sarma / संजय शमा ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 26 th April, 2023 SB, Sr. PS 3 I.T.A. No. 165/Kol/2023 Assessment Year: 2017-18 Ma Dhanlaxmi Fisheries Pvt. Ltd . Copy of the order forwarded to: 1. Appellant- Ma Dhanlaxmi Fisheries Pvt. Ltd., 9/B, Kumirjola Road (Raja Rammohan Roy Sarani), Hooghly-712203. 2. Respondent – ACIT, Circle-23(1), Hooghly 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata