Manya Mercantile Pvt. Ltd., Kolkata V. I.T.O., Ward-7(1), Kolkata, Kolkata

ITA 420/KOL/2022

AI Insights

The case involves Manya Mercantile Pvt. Ltd., the appellant, contesting an ex-parte order passed by the Learned Commissioner of Income-tax (Appeals) - NFAC, Delhi, for the Assessment Year 2012-13. The appellant argued that due to medical reasons amid the COVID pandemic, they were unable to comply with the notice for the hearing, which led to the ex-parte decision. The Departmental Representative opposed the restoration of the appeal, citing non-compliance with the notice. However, the Tribunal found merit in the appellant's request for another opportunity to present their case, emphasizing the need to uphold the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128810 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 30-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 25-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राज े श क ु मार, ल े खा सदस्य एवं श्री संजय शमा ा , न्याधयक सदस्य क े समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 420/KOL/2022 Assessment Year: 2012-13 Manya Mercantile Pvt. Ltd........................................Appellant [PAN: AAHCM 3744 M] Vs. ITO, Ward-7(1), Kolkata........................................Respondent Appearances by: Sh. Siddarth Agarwal, Adv., appeared on behalf of the Assessee. Sh. Arun Kanti Dutta, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : July 31 st , 2023 Date of pronouncing the order : August 18 th , 2023 ORDER Per Rajesh Kumar, Accountant Member: This is an appeal preferred by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-NFAC, Delhi [hereinafter referred to Ld. ‘CIT(A)’] dated 13.06.2022 for the Assessment Year (in short ‘AY’) 2012-13. I.T.A. No.: 420/KOL/2022 Assessment Year: 2012-13 Manya Mercantile Pvt. Ltd. Page 2 of 3 2. The issue raised by the assessee in the first ground is against the order of Ld. CIT(A) passing ex-parte order without disposing off on merits of the case. 3. Ld. Counsel for the assessee, at the outset, filed an affidavit of Sh. Uttam Kumar Surana, aged 74 years who is one of the directors of the assessee company and submitted that on couple of occasions the assessee applied for adjournment before Ld. CIT(A), however, the third notice issued fixing the date of hearing on 20.05.2022 could not be complied with as the same could not be communicated to Ld. Counsel for the assessee due to medical reasons amid the problems of COVID pandemic. Ld. A/R submitted that since the order passed by the first appellate authority is ex- parte, the assessee needs to be given one more opportunity before Ld. CIT(A) to present the case on merit so that the principles of natural justice are satisfied. 4. Ld. D/R, on the other hand, strongly opposed the restoring of this appeal to the file of Ld. CIT(A) on the ground that the assessee has not complied to the notice issued. 5. After hearing rival contentions and perusing the material on record we find that we note that the appeal has been decided ex- parte by the ld. CIT(A) when the assessee failed to turn up on the dates fixed for hearings and now, therefore, in the interest of justice and fair play, the assessee deserves to be given one more opportunity to defend its case before the Ld. CIT(A) on merits. Accordingly, we restore the appeal to the file of the Ld. CIT(A) with the directions to decide the same on merits after affording the I.T.A. No.: 420/KOL/2022 Assessment Year: 2012-13 Manya Mercantile Pvt. Ltd. Page 3 of 3 assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 18 th August, 2023. Sd/- Sd/- [Sonjoy Sarma] [Rajesh Kumar] Judicial Member Accountant Member Dated: 18.08.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. Manya Mercantile Pvt. Ltd., C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata-700 069. 2. ITO, Ward-7(1), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata