Burdwan Iron & Steel Company Ltd., Kolkata V. ITD, NAC, Kolkata

ITA 307/KOL/2023

AI Insights

The case involves Burdwan Iron & Steel Company Ltd., the appellant, contesting an order from the Commissioner of Income-tax (Appeals), which was passed ex parte due to the appellant's non-compliance in responding to multiple notices. The original assessment was made under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, 1961. The Tribunal noted the appellant's regular filing of returns and substantial turnover, suggesting a possible oversight rather than a lack of interest in pursuing the appeal. The Departmental Representative did not object to the restoration of the case to the CIT(A) for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124752 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 17-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 02-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद᭭य एवं ŵी संजय सरमा, Ɋाियक सद˟ के समᭃ Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No.307/KOL/2023 Assessment Year: 2018-19 Burdwan Iron & Steel Company Ltd. .......... Appellant (PAN: AACCB1367J) Vs. Income Tax Department, National e-Assessment Centre, Delhi ................. Respondent Appearances by: N o n e appeared for Appellant. Shri Subhrajyoti Bhattacharjee, CIT (DR) appeared for Respondent. Date of concluding the hearing : 18.05.2023 Date of pronouncing the order : 31.05.2023 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2018-19 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, NFAC, Delhi [in short ld. “CIT(A)”] dated 17.01.2023 arising out of the assessment order framed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act dated 06.04.2021. 2. On perusal of the impugned order it has been noticed that the same is ex parte qua assessee and the relevant finding of the Ld. CIT(A) in para 4.1 of the impugned order reads as follows: I.T.A. No. 307/Kol/2023 A Y: 2018-19, Burdwan Iron & Steel Co. Ltd. Page 2 of 3 “4.1. It is pertinent that in order to decide this appeal in a timely manner a number of notices/communications dated 21.07.2022, 23.11.2022 and 09.12.2022. However, there evidently has been no response from the appellant till date. There is no gain saying that once the appeal is filed by the appellant, it is obligatory on its part to purposefully and co-operatively pursue the same in a worthwhile manner, which the appellant has evidently failed to do. It clearly appears that the appellant’s compliance or rather lack of it, the appellant has not even bothered to pursue this appal in any productive manner. Hence, in view of the aforesaid total non-compliance/non prosecution of the instant appeal on the part of the appellant, the instant appeal is adjudicated and disposed off, as under, ex parte, primarily on the basis documentation available on record.” 3. From perusal of the above finding, we note that the assessee has not filed any details/submissions before the Ld. CIT(A). However, considering the fact that assessee is regularly filing the return and also achieving huge turnover, it prima facie does not seem to be an assessee who is not interested in pursuing this appal but despite being provided opportunities, assessee failed to appear before the Ld. CIT(A). Ld. DR was asked whether he has any objection if the issues raised before us be restored to the file of the Ld. CIT(A) for a fresh adjudication. Ld. DR did not oppose the same. 4. We, therefore, set aside the impugned order of the Ld. CIT(A) and restore the issue raised by the assessee in this appeal back to his file for fresh adjudication after affording reasonable opportunity of being heard to the assessee and the assessee is directed to diligently participate in the appellate proceedings without fail. In case the assessee fails to appear on the two dates of hearing without any reasonable cause then Ld. CIT(A) can proceed in the matter in accordance with law by way of passing a speaking order. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 31.05. 2023. S Sd/ [Sonjoy Sarma] Judicial Member Dated: 31st May, 2023 Sd/-[Manish Borad] Accountant Member I.T.A. No. 307/Kol/2023 A Y: 2018-19, Burdwan Iron & Steel Co. Ltd. Page 3 of 3 J.D. Sr. PS. Copy of the order forwarded to: 1. Appellant – Burdwan Iron & Steel Co. Ltd., 6, Lyons range, 2 nd floor, Kolkata-700 001. 2. Income Tax Department, National e-Assessment Centre, Delhi 3. CIT(A), NFAC, Delhi. 4. CIT- 5. Departmental Representative 6. Guard File. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata