Pradeep Agarwal, Kolkata V. ITO, Ward-22(2), Kolkata

ITA 200/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2988 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री प्रदीप क ु मार चौब े , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal.....................................................................Appellant [PAN: ACHPA 4722 G] Vs. ITO, Ward-22(2), Kolkata......................................................Respondent Appearances: Assessee represented by: Siddarth Agarwal, Adv. Department represented by: Monalisa Pal Mukherjee, JCIT. Date of concluding the hearing : April 15 th , 2022 Date of pronouncing the order : April 16 th , 2022 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2013-14 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ld. “CIT(A)”] dated 22.12.2023 arising out of the assessment order framed u/s 147/144B of the Act dated 14.09.2021. 2. Before entering into the merit of the case it has been submitted by the ld. Counsel for the assessee that, the impugned order is ex-parte, assessee failed to get sufficient opportunity to give the submissions and file relevant I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal. Page 2 of 3 documents in support of its grounds raised before ld. CIT(A) as he has not been served any notices as alleged in the CIT(A) order. Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication. 3. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 4. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. There is nothing in the record /order that whether notices have been served to the assessee. The order of the CIT(A) only reveals thus – S.No. Date of issue Date of compliance Remarks 1 14.11.2023 20.11.2023 No response or submission received 2 21.11.2023 28.11.2023 No response or submission received 3 30.11.2023 07.12.2023 No response or submission received 4 08.12.2023 13.12.2023 No response or submission received 5. It is well settled law that order should be passed on merit. We do not find any material in the record that notices as alleged to be sent was received by the assessee. 6. We, therefore, in this view that an opportunity should be given to the assessee to present his submission and documents in support of their case before the CIT(A) by setting aside the ex-parte order, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal. Page 3 of 3 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16 th April, 2024. Sd/- Sd/- [Manish Borad] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 16.04.2024 Bidhan (P.S.) Copy of the order forwarded to: 1. Pradeep Agarwal, 2A, 17, Rowland Road, Kollkata-700 020. 2. ITO, Ward-22(2), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata