Anil Kumar Jaiswal, Kolkata V. ITO, Ward-44(2), Kolkata, Kolkata

ITA 565/KOL/2022

AI Insights

The case involves an appeal by Anil Kumar Jaiswal against an ex-parte order passed by the Commissioner of Income-tax (Appeals)-NFAC, Delhi, concerning the Assessment Year 2017-18. The original assessment order was framed under section 143(3) of the Income Tax Act, 1961, on December 23, 2019. The assessee's counsel argued that the assessee did not receive a sufficient opportunity to submit relevant documents and make submissions during the initial proceedings before the CIT(A). The Departmental Representative did not object to the restoration of the issues to the CIT(A). Consequently, the Tribunal decided to restore the matter to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing and a reasoned order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128723 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 13-12-2022
• Assessment Year: misc
• Appeal Filed On: 29-01-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 250

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 565/Kol/2022 Assessment Year: 2017-18 Anil Kumar Jaiswal.................................................Appellant [PAN: ACVPJ 2428 E] Vs. ITO, Ward-44(2), Kolkata......................................Respondent Appearances by: Sh. Swati Baid, FCA, appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date of concluding the hearing : December 14 th , 2022 Date of pronouncing the order : December 19 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [in short ld. “CIT(A)”] dated I.T.A. No.: 565/Kol/2022 Assessment Year: 2017-18 Anil Kumar Jaiswal. Page 2 of 3 10.08.2022 arising out of the assessment order framed u/s 143(3) of the Act dated 23.12.2019. 2. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication. 3. Ld. D/R is fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 4. I have heard rival contentions and perused the records placed before us. From perusal of the impugned order, I find that there is no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. 5. I, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its I.T.A. No.: 565/Kol/2022 Assessment Year: 2017-18 Anil Kumar Jaiswal. Page 3 of 3 grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 19 th December, 2022. Sd/- [Manish Borad] Accountant Member Dated: 19.12.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Anil Kumar Jaiswal, 13D/1A/1 Samar Sarani, Dum Dum, Kolkata-700 050. 2. ITO, Ward-44(2), Kolkata. 3. CIT(A)-National Faceless Appeal Centre (NFAC), Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata