Calcutta Division Life Insurance Employees Co. Op.Credit Society Ltd., Kolkata V. DCIT/ACIT,Cir-33,kol, Kolkata

ITA 418/KOL/2023

AI Insights

The case involves the Calcutta Division Life Insurance Employees' Co Op Credit Society Limited, which appealed against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention was that the CIT(A) had dismissed their appeal for non-prosecution without a speaking order or consideration of the merits, as the assessee had failed to submit any supporting documents. The Tribunal found this dismissal procedurally improper and restored the case to the CIT(A) for a comprehensive review and a reasoned decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132671 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 12-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJ KISHORE SINGH
• Assessee Lawyers: S. DUTTA
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 418/Kol/2023 Assessment Year: 2017-18 Calcutta Division Life Insurance Employees’ Co Op Credit Society Limited 2 nd Floor Metropolitan Insurance House 7, Jawaharlal Nehru Road Kolkata - 700013 [PAN : AAABC0739Q] V s ACIT, Circle – 33, Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri S. Dutta, A/R Revenue by : Shri Braj Kishore Singh, JCIT, CIT D/R सुनवाई कᳱ तारीख/Date of Hearing : 13/07/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 24/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dated 28/02/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2017-18. 2. At the outset the ld. Counsel for the assessee submitted that the ld. CIT(A) has passed an ex-parte order in this case without passing a speaking order and dealing with the merits of the case dismissing the appeal for non-prosecution, as the assessee failed to file any submissions in support of its grounds. He prayed that the assessee has a fair chance of succeeding if the appeal is set aside to the file of the ld. CIT(A) for adjudication on merits. I.T.A. No. 418/Kol/2023 Assessment Year: 2017-18 Calcutta Division Life Insurance Employees’ Co Op Credit Society Limited 2 The ld. D/R, though not leaving his grounds, did not oppose to this contention of the assessee. 3. After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence ex-parte order was passed dismissing the appeal of the assessee for . We find that the ld. CIT(A) has not disposed off the case on merits and has passed a non-speaking order. This is not permissible in view of the provision of Section 250(6) of the Act which provides that the order of Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.. Hence, in the interest of fairplay and 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, on the grounds of violations of the principles of natural justice. The ld. CIT(A) is directed to pass a speaking order after dealing with the merits of the case. 4. In the result, all these appeal of assessee is allowed for statistical purposes. Order pronounced in the Court on 24 th July, 2023 at Kolkata. Sd/- (DR. MANISH BORAD) ACCOUNTANT MEMBER Kolkata, Dated 24/07/2023 *SC SrPs I.T.A. No. 418/Kol/2023 Assessment Year: 2017-18 Calcutta Division Life Insurance Employees’ Co Op Credit Society Limited 3 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata