Beena Goenka , Kolkata V. ITP,wARD-45(1), KOL, Kolkata

ITA 458/KOL/2023

AI Insights

The case involves an appeal by Beena Goenka against the order of the National Faceless Appeal Centre, Delhi, which confirmed additions made by the Income Tax Officer under the heads 'Income from House Property' and 'Income from Undisclosed Sources' for the Assessment Year 2016-17. The primary contention was the passing of an ex-parte order by the ld. CIT(A) without providing a reasonable opportunity of hearing. The Tribunal noted the absence of details on how many notices were sent to the assessee and found that the assessee was not given a fair chance to present her case. Consequently, the Tribunal decided to remand the case back to the ld. CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132674 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 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: 11-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 10-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJ KISHORE SINGH
• Keywords: Income from undisclosed sources
• 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. 458/Kol/2023 Assessment Year: 2016-17 Beena Goenka C/o Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Kolkata - 700069 [PAN : AGSPG6202G] Vs Income Tax Officer, Ward-45(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : None Revenue by : Shri Braj Kishore Singh, JCIT, CIT D/R सुनवाई कᳱ तारीख/Date of Hearing : 12/07/2023 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 31/03/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2016-17. 2. The assessee has raised the following grounds of appeal:- “1. For that the Ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing. 2. For that the Ld. CIT(A) was not justified in confirming the addition of Rs.90,582/- made by the A.O. under the head "Income from House Property". 3. For that the Ld. CIT(A) was not justified in confirming the action of the A.O. in treating stitching income of Rs. 5,13,500/- under the head "Income from Undisclosed Sources". I.T.A. No. 458/Kol/2023 Assessment Year: 2016-17 Beena Goenka 2 4. For that the Ld. CIT(A) ought to have considered that the case of the assessee was selected for limited scrutiny, as such the impugned additions made by the A.O. were not sustainable in law. 5. The appellant craves leave to add further grounds of appeal or alter the grounds at the time of hearing.” 3. The first ground raised by the assessee is that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing. To deal with this ground, we have perused the impugned order and observed that during the course of appellate proceedings before the ld. CIT(A), various notice of hearing were issue but there was no response from the assessee and thus the ld. CIT(A) decided the appeal on the basis of the material available on record. We also notice that in the impugned order, no details have been given by the ld. CIT(A) as to for how many occasions notices were sent and the assessee did not comply. Considering this aspect and also considering the fact that the assessee was prevented from filing submissions in support of its grounds along with material evidence, if any, in the interest of 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. I.T.A. No. 458/Kol/2023 Assessment Year: 2016-17 Beena Goenka 3 4. In the result, appeal of the 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 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