Sudhangshu Biswas, Alipurduar V. ITO, Ward 2(3), Alipurduar

ITA 234/KOL/2022

AI Insights

The case involves an appeal by Sudhangshu Biswas against the order of the National Faceless Appeal Centre (CIT(A)), which had dismissed his appeal as barred by limitation. The Tribunal found that the CIT(A)'s order was ex parte and incorrect regarding the limitation period, as the appeal was filed within the permissible time frame. The Tribunal noted that the assessment order was served on the assessee on January 11, 2017, and the appeal was filed on February 9, 2017, which was within the statutory limit. Consequently, the Tribunal set aside the CIT(A)'s order and restored the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128247 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 14-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 08-05-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.234/Kol/2022 Assessment year: 2013-14 Sudhangshu Biswas....................................................................Appellant Mcwillium High School, Alipurduar Court, New Town, Madhab More, Alipurduar, W.B-736122 [PAN: ADKPB3433D] vs. ITO, Ward-2(3), Alipurduar..................................................................Respondent Appearances by: Shri Anil Kochar, Adv., appeared on behalf of the appellant. Shri P. P Barman, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 15, 2023 Date of pronouncing the order : April 05, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 17.12.2021 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order and further that the ld. CIT(A) has dismissed the appeal of the assessee observing that the same was barred by limitation. The ld. Counsel has further invited our attention to the assessment order to submit that the same is dated 26.12.2016 which was served on I.T.A No.234/Kol/2022 Assessment year: 2013-14 Sudhangshu Biswas 2 the assessee on 11.01.2017. The ld. Counsel has further invited our attention to Form No.35 which is opening form for appeal before the CIT(A) to submit that the said date of serving of notice was duly mentioned in the appeal opening form no.35 before the CIT(A). As noted by the CIT(A), the appeal has been preferred by the assessee on 09.02.2017 which is within the period of limitation. The ld. Counsel, therefore, has submitted that the matter may be restored to the file of the Assessing Officer and the assessee may be given an opportunity to present its case. 3. The ld. DR could not rebut the above dates and events relating to the filing of the appeal before the CIT(A). 4. In view of this, the impugned ex parte order of the CIT(A) is not sustainable in the eyes of law and the same is set aside and the matter is restored to the file of the CIT(A) to decide the appeal afresh. Needless to say that the CIT(A) will give adequate opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 5 th April, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 05.04.2023. RS I.T.A No.234/Kol/2022 Assessment year: 2013-14 Sudhangshu Biswas 3 Copy of the order forwarded to: 1. Sudhangshu Biswas 2. ITO, Ward-2(3), Alipurduar 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches