Narendra Tea Co. Pvt. Ltd., Kolkata V. ACIT, Cir-3(1), Siliguri, Siliguri

ITA 483/KOL/2023

AI Insights

The case involves Narendra Tea Co. Pvt. Ltd., the appellant, contesting an ex-parte order passed by the Commissioner of Income Tax (Appeals) - NFAC, Delhi, for the Assessment Year 2017-18. The appellant argued that the CIT(A) passed the order without considering the merits of the case, despite an adjournment application filed on 17.03.2023. The respondent, ACIT, Circle-3(1), Siliguri, contended that the CIT(A) had previously directed the assessee to comply on three occasions, but no response was received, leading to an ex-parte decision. The Tribunal found that the CIT(A) had indeed passed the order without proper consideration of the merits and without adequately addressing the adjournment request, thus restoring the appeal for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127392 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 01-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 15-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा या यक सद य के सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 483/Kol/2023 Assessment Year: 2017-18 Narendra Tea Co. Pvt. Ltd. (PAN: AABCN 0123 D) Vs. ACIT, Circle-3(1), Siliguri Appellant / (अपीलाथ ) Respondent / ( !यथ ) Date of Hearing / स ु नवाई क$ त&थ 02.08.2023 Date of Pronouncement/ आदेश उ)घोषणा क$ त&थ 22.08.2023 For the Appellant/ नधा /रती क$ ओर से Shri Siddharth Agarwal, Advocate For the Respondent/ राज व क$ ओर से Shri Sanjay Paul, Addl. CIT ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 21.03.2023 for the AY 2017-18. 2. At the outset the Ld. Counsel for the assessee stated that the Ld. CIT(A) has passed ex-parte order without considering the merit of the case. The Ld. A.R submitted that the assessee has also moved an adjournment application on 17.03.2023 requesting the Ld. CIT(A) to adjourn this case from 20.03.2023 to 31.03.2023. However the Ld. CIT(A) passed the order on 21.03.2023. The Ld. A.R therefore prayed that in the interest of justice and fair play the appeal may kindly be restored to the file of the Ld. 2 I.T.A. No.483/Kol/2023 Assessment Year: 2017-18 Narendra Tea Co. Pvt. Ltd. CIT(A) with the direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 3. The Ld. D.R on the other hand submitted that on three occasions the Ld. CIT(A) has directed the assessee to comply however no response was received from the assessee. The Ld. D.R stated that consequently the Ld. CIT(A) proceeded to decide the appeal ex-parte. 4. After hearing the rival contentions and perusing the material on record, we note that the Ld. CIT(A) has passed ex-parte order without considering the merit of the case. We note that ld CIT(A) has given the hearing date on 20.03.2023 for which the assessee has requested for adjournment three days prior to the date of hearing i.e. 17.03.2023. The Ld. CIT(A) has decided the appeal on 21.03.2023. The Ld. CIT(A) is duty bound to decide the case on merit. We also observe that the assessee’s appeal was decided ex-parte when the assessee failed to turn up on the dates fixed for hearings and now therefore in the interest of justice, 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 by affording the assessee a reasonable opportunity of hearing to the assessee. Simultaneously we also direct the assessee to cooperate in the disposal of this appeal. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 22 nd August, 2023 Sd/- Sd/- (Sonjoy Sarma /संजय शमा ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 22 nd August, 2023 SB, Sr. PS 3 I.T.A. No.483/Kol/2023 Assessment Year: 2017-18 Narendra Tea Co. Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Narendra Tea Co. Pvt. Ltd., 5 th Floor, Room No. 7, Commerce House, Ganesh Chandra Avenue, Kolkata-700013. 2. Respondent ACIT, Circle-3(1), Siliguri 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata