AI Champdany Industries Ltd., Kolkata V. D.C.I.T., Circle - 1(1), Kolkata, Kolkata

ITA 167/KOL/2023

AI Insights

AI Champdany Industries Ltd. appealed against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, which was dated 15.02.2023. The primary grievances included the non-condonation of delay in filing the appeal and the passing of an ex-parte order without a reasonable opportunity of hearing. The Tribunal found that the CIT(A) had indeed passed an ex-parte order and did not consider the application for condonation of delay. Consequently, the Tribunal remanded the case back to the CIT(A) for a decision on merits after providing a fair hearing to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122986 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 28-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 01-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA No. 167/KOL/2023 Assessment Year: 2018-19 AI Champdany Industries Ltd. C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata – 700 069. PAN: AACCA 4860 D Vs. Assessing Officer, NFAC, DCIT, Circle-1(1), Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 29.05.2023 Date of Pronouncement : 31.05.2023 O R D E R PER SONJOY SARMA, JM: This appeal in ITA No. 167/Kol/2023 for A.Y. 2018-19 is preferred by the assessee against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi (NFAC) [Ld. CIT in short], dated 15.02.2023. The assessee has raised the following grounds of appeal: “1. For that the ld. CIT(A) was not justified in not condoning delay in filing appeal before him though the assessee had shown reasonable cause for the delay. 2. For that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing. 3. For that on the facts and in the circumstances of the case, ld. CIT(A) ought to have admitted the appeal and disposed of the same on merit adjudicating various grounds of appeal taken before him. 4. The appellant craves leave to add further grounds of appeal or alter the grounds at the time of hearing.” ITA No.167/KOL/2023 AI Champdany Industries Ltd. A.Y. 2018-19 2 2. At the outset, ld. counsel for the assessee submitted that the instant appeal is an ex-parte order without providing any reasonable opportunity of hearing and doing so ld. CIT(A) even did not consider the application for condonation of delay placed before him. Moreover, the case of the assessee was not decided on its merit. Therefore, the matter may be remand back to the file of ld. CIT(A) for fresh adjudication. On the other hand, ld. DR supported the order passed by the ld. CIT(A). 3. We after hearing the submission made by parties and perused the material available on record. We notice that the impugned order passed by the ld. CIT(A) is an ex-parte order and decided it without going into the merits of the case. We, therefore, remand this matter to the file of ld. CIT(A) for fresh adjudication. We also direct the ld. CIT(A) to give reasonable opportunity of being heard to the assessee and also direct the assessee to remain vigilant and appear before the ld. CIT(A). The assessee is also directed to file its necessary application for condonation of delay along with the documents if any before him. In terms of the above order, we allow the appeal filed by the assessee for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 31.05.2023 Sd/- Sd/- [Sd/- (RAJESH KUMAR) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 31.05.2023 Biswajit, Sr. P.S. ITA No.167/KOL/2023 AI Champdany Industries Ltd. A.Y. 2018-19 3 Copy to: 1. The Appellant: AI Champdany Industries Ltd. 2. The Respondent: Assessing Officer, NFAC, DCIT, Circle- 1(1), Kolkata 3. The CIT, 4. The CIT (A) 5. The DR //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata