BANGIYA GRAMIN VIKASH BANK, Murshidabad V. ACIT, Murshidabad

ITA 312/KOL/2023

AI Insights

The appeals filed by Bangiya Gramin Vikash Bank pertain to the Assessment Year 2017-18 and challenge the orders passed under section 250 of the Income Tax Act, 1961 by the CIT(A), which arose from an intimation order under section 143(1) and an assessment order. The primary contention was the CIT(A)'s dismissal of the appeals due to the absence of ground-wise written submissions from the assessee, despite multiple hearing dates. The Tribunal noted the assessee's status as a Gramin Vikas Bank and, considering the circumstances, decided to restore the matter to the CIT(A) for a fresh examination on merits, emphasizing the need for the assessee to actively participate in the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124746 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 21-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(1); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No.312/KOL/2023 Assessment Years: 2017-18 Bangiya Gramin Vikash Bank .......... Appellant (PAN: AAALB0462D) Vs. Deputy Commissioner of ................. Respondent Income Tax, CPC, Bangalore & I.T.A. No 313/KOL/2023 Assessment Years: 2017-18 Bangiya Gramin Vikash Bank .......... Appellant (PAN: AAALB0462D) Vs. (ACIT, Circle-42, Murshidabad) ................. Respondent Appearances by: Shri Soumitra Choudhury, Advocate appeared for Appellant. Shri Subhrajyoti Bhattacharjee, CIT (DR) appeared for Respondent. Date of concluding the hearing : 22.05.2023 Date of pronouncing the order : 06.06.2023 ORDER Per Manish Borad, Accountant Member: Both these appeals filed by the assessee pertaining to the Assessment Year (in short “AY”) 2017-18 are 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 08.02.2023 arising out of the Intimation order framed u/s 143(1) of the Act dated 21.03.2019 (In respect of ITA No. I.T.A. Nos. 312 &313/Kol/2023 A Y: 2017-18, Bangiya Gramin Vikash Bank Page 2 of 3 312/Kol/2023) and assessment order dated 20.12.2019 (in respect of ITA No. 313/Kol/2023). 2. Though the assessee has raised ten grounds of appal but through the common ground no. 2 it is contended that Ld. CIT(A) was wrong in not considering the merits of the case and not providing proper opportunity of hearing, therefore, the order passed by the Ld. CIT(A) is completely arbitrary and unjustified. So as to examine this groundon perusal of the impugned order, we notice that Ld. CIT(A) has dismissed the appal merely by observing that “the case was fixed for hearing thrice on 15.02.2021, 20.12.22 and 30.01.2023. However, no ground wise written submission was furnished though despite repeated request. The case is therefore dismissed in limini.” 3. From perusal of the above finding, we observe that the assessee has not filed any details/submissions before the Ld. CIT(A). However, considering the fact that assessee is a Gramin Viks Bank and prima facie does not seem to be an assessee who is not interested in pursuing this appal. Ld. DR was asked whether he has any objection if the issues raised be restored to the file of the Ld. CIT(A) for fresh adjudication. Ld. DR did not oppose the same. 4. We, therefore, set aside both the impugned orders of the Ld. CIT(A) and restore all the issues raised by the assessee on merits in the intant appeals back to his file for fresh adjudication after affording reasonable opportunity of being heard to the assessee and the assessee is also directed to diligently participate in the appellate proceedings without fail. In case the assessee fails to appear without any reasonable cause then Ld. CIT(A) can proceed in accordance with law by passing a speaking order. I.T.A. Nos. 312 &313/Kol/2023 A Y: 2017-18, Bangiya Gramin Vikash Bank Page 3 of 3 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order is pronounced in the open court on 06.06. 2023. Sd/- [Sanjay Garg] Sd/-[Manish Borad] Judicial Member Accountant Member Dated: 06.06.2023 J.D. Sr. PS. Copy of the order forwarded to: 1. Appellant – Bangiya Gramin Vikash Bank, NH-34, BMC House, P.O. Chaunpur, Berhampore, Murshidabad, W.B 742101. 2. CPC Bangalore (ACIT, Cir-42,Murshidabad) 3. CIT(A), NFAC, Delhi. 4. CIT- 5. Departmental Representative 6. Guard File. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata