Bijoy Gold Jewellers Pvt. Ltd., Kolkata V. A.C.I.T., Circle-7(1), Kolkata, Kolkata

ITA 531/KOL/2022

AI Insights

The case involves Bijoy Gold Jewellers Pvt. Ltd., the appellant, contesting an ex-parte order from the Commissioner of Income-tax Appeals, which merely reiterated the assessment order without addressing the merits of the case. The appellant argued that they did not receive any notices for the hearing due to an incorrect address, leading to their inability to present submissions or relevant details during the initial hearings. The Departmental Representative did not oppose the request for a fresh hearing. The Tribunal found merit in the appellant's grounds and decided to remand the case back to the AO for a detailed examination and a reasoned decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122897 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 04-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 18-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 531/Kol/2022 Assessment Year : 2013-14 Bijoy Gold Jewellers Pvt. Ltd. PAN: AADCC 5524 H Vs . ACIT, Circle -7(1), Kolkata Appellant Respondent Date of Hearing 05.04.2023 Date of Pronouncement 18.04.2023 For the Assessee Shri Siddharth Agarwal, Advocate & Shri Rajiv Kumar Choudhury, AR For the Revenue Shri Subhrajyoti Bhattacharjee, CIT, DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2013- 14 is directed against the order dated 13.09.2022 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’]. 2. At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte order and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Since none of the notices for hearing of the appeal was received by the assessee for the reason that address mentioned in the order is incorrect. Thus, the assessee referring to ground no. 1 & 2 of the appeal, it has prayed that grounds raised in the 2 ITA No. 531/Kol/2022 AY: 2013-14 Bijoy Gold Jewellers Pvt. Ltd. instant appeal may be restored to the ld. AO for adjudicating afresh after providing reasonable opportunity of being heard. 3. Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee. 4. We have heard the rival contentions and perused the records placed before us. Through ground no. 1 and 2, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduced four grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex-parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. AO for adjudicating afresh to pass a speaking order after considering the submission made by the assessee for which reasonable opportunity of being heard should be provided. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there 3 ITA No. 531/Kol/2022 AY: 2013-14 Bijoy Gold Jewellers Pvt. Ltd. is no compliance before the ld. AO, then the ld. AO can proceed to pass the order in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18.04.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 18.04.2023 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Bijoy Gold Jewellers Pvt. Ltd., 31/B, Nilmoni Mitra Street, Kolkata-700006. 2. Respondent – ACIT, Circle – 7(1), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata