Soumitra Mukherjee, Nadia V. ITO, Ward-4(1), Nadia

ITA 287/KOL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6837 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 12-02-2024
• 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 श्री संजय शमा ा , न्याधयक सदस्य एवं श्री राक े श धमश्रा, ल े खा सदस्य क े समक्ष Before SRI SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 287/KOL/2024 Assessment Year: 2017-18 Soumitra Mukherjee................................................................Appellant [PAN: AKMPM 8066 E] Vs. ITO, Ward-4(1), Nadia............................................................Respondent Appearances by: Assessee represented by – Anil Kochar, Adv. Department represented by – Anindyta Kumar Bandopadhyay, Addl. CIT. Date of concluding the hearing : May 28 th , 2024 Date of pronouncing the order : May 30 th , 2024 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2017-18 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 18.12.2023. 2. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication. I.T.A. No.: 287/KOL/2024 Assessment Year: 2017-18 Soumitra Mukherjee. Page 2 of 3 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. 5. We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, 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. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30 th May, 2024. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 30.05.2024 Bidhan (P.S.) I.T.A. No.: 287/KOL/2024 Assessment Year: 2017-18 Soumitra Mukherjee. Page 3 of 3 Copy of the order forwarded to: 1. Soumitra Mukherjee, J.N. Biswas Lane, Krishnagar, Nadia, West Bengal, 741101. 2. ITO, Ward-4(1), Nadia. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata