Bikash Gupta, Howrah V. ITO, Ward - 47(1), Kolkata, Kolkata

ITA 410/KOL/2022

AI Insights

The case involves an appeal by Bikash Gupta against the order of the National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2017-18. The primary contention was the CIT(A)'s decision to pass an ex-parte order without providing a reasonable opportunity of hearing to the assessee. The Tribunal noted that although several notices were issued during the COVID-19 restrictions, there was no response from the assessee, leading the CIT(A) to confirm the Assessing Officer's action due to non-appearance. The Tribunal, considering the violations of the principles of natural justice, decided to set aside the CIT(A)'s order and remand the matter for fresh adjudication on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132536 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 09-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 14-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KR. AGARWALA
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण Ɋायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 410/Kol/2022 Assessment Year: 2017-18 Bikash Gupta 433/1, Sarat Chatterjee Road Howrah - 711103 [PAN: AGOPG3037D] Vs Income Tax Officer, Ward-47(1), Kolkata अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Assessee by : Shri Miraj D. Shah, A/R Revenue by : Shri Sunil Kr. Agarwala, CIT D/R सुनवाई की तारीख/Date of Hearing : 10/08/2023 घोषणा की तारीख /Date of Pronouncement: 06/09/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal has been preferred by the assessee against the order of National Faceless Appeal Centre, Delhi (hereinafter referred to as “the ld. CIT(A)”), passed u/s 250 of the Income Tax Act, 1961 (hereinafter ‘the Act’) dated 19/05/2022, for Assessment Year 2017-18. 2. Without prejudice to the Grounds raised before this Tribunal, the ld. Counsel for the assessee submitted that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing to the assessee. We have perused the impugned order and observed that during the course of appellate proceedings before the ld. CIT(A), various notices of hearing were issued of which few were during Covid-19 restrictions, but there was no response from the assessee and thus the ld. CIT(A) decided the I.T.A. No. 410/Kol/2022 Assessment Year: 2017-18 Bikash Gupta 2 appeal by confirming the action of the ld. Assessing Officer on account of non-appearance of the. The ld. Counsel for the assessee prayed for the order of the ld. CIT(A) be set aside for fresh adjudication on merits. 3. The ld. D/R, though not leaving his grounds, raised no objection to the plea of the assessee. 4. In view of the above and on the grounds of violations of the principles of natural justice, we deem it fit to restore the issue to the file of the ld. CIT(A), for de-novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard,. The ld. CIT(A) is directed to pass a speaking order after dealing with the merits of the case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 6 th September, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 06/09/2023 *SC SrPs I.T.A. No. 410/Kol/2022 Assessment Year: 2017-18 Bikash Gupta 3 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent 3. संबंिधत आयकर आयुƅ / Concerned Pr. CIT 4. आयकर आयुƅ)अपील (/ The CIT(A)- 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडŊ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata