DEBASHIS BANERJEE, North 24 Parganaa V. ITO, Ward - 22(2), Kolkata

ITA 216/KOL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4559 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 19-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 15-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 216/Kol/2023 Assessment Year: 2016-17 Debashis Banerjee 302, Surya Kiran Apartment U.D.P Road Baguiati West Bengal - 700059 [PAN: AHRPB2019A] Vs Income Tax Officer, Ward - 22(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : None Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 20/11/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 21/12/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The above captioned appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals), Kolkata – 6, dt. 14/01/2020, (hereinafter the “ld. CIT(A)”), passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2016-17. 2. This appeal has a checkered past. Firstly the appeal was time barred by 1055 days and was fixed for hearing on 01/05/2023, on which date the Bench considered the condonation petition and was of the opinion that the assessee was prevented by sufficient cause from filing the appeal in time and accordingly condoned the delay and admitted the appeal for hearing. Shri D.K. Saha, C.A., had appeared on behalf of the assessee who prayed that as the ld. First Appellate Authority had passed an ex-parte order, the assessee may be granted the 2 I.T.A. No. 216/Kol/2023 Assessment Year: 2016-17 Debashis Banerjee opportunity to produce all the necessary documents in support of its claim before the Tribunal. The case was treated as part-heard and was adjourned to 12 th July, 2023 for further hearing. 2.1. On 12/07/2023, staff of the ld. A/R appeared and placed an adjourned application stating therein that due to illness, the ld. A/R could not appear. The hearing was adjourned to 25/09/2023. On 25/09/2023, the case was again adjourned to 20/11/2023, at the request of the ld. A/R. 3. When the case was called up for hearing on 20/11/2023, none appeared on behalf of the assessee. In view of this series of events, we are of the view that the ld. A/R does not seem interested to prosecute the appeal before the Tribunal. However, in view of the fact that the ld. CIT(A) has passed an ex-parte order, without dealing with the merits of the case, interests of justice would be met if the issues are restored to the file of the ld. CIT(A) for fresh adjudication after granting the assessee adequate opportunity of being heard and pass a speaking order. The assessee shall produce all necessary documents/evidences in support of its claim. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 21 st December, 2023 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 21/12/2023 *SC SrPs 3 I.T.A. No. 216/Kol/2023 Assessment Year: 2016-17 Debashis Banerjee आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata