M/S. 45 Bus Route Owner's Welfare Association, Kolkata V. I.T.O., Ward-33(5), Kolkata, Kolkata

ITA 603/KOL/2022

AI Insights

The case involves an appeal by M/s 45 Bus Route Owner Welfare Association against the order of the National Faceless Appeal Centre (CIT(A)), which was passed under section 250 of the Income Tax Act. The primary contention was regarding the ex parte nature of the assessment order and the subsequent CIT(A) order, which pertained to unexplained cash deposits in the bank account of the assessee-association. The assessee, represented by Shri Swati Baid, Advocate, argued that the Secretary of the association, unfamiliar with taxation intricacies, had engaged an FCA who failed to pursue the case effectively. The Departmental Representative did not oppose the request for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128307 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 07-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 30-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.603/Kol/2022 Assessment Year: 2017-18 M/s 45 Bus Route Owner Welfare Association.................................. Appellant 6, Lenin Sarani, 1 st Floor, Kolkata-700059. [PAN: AAAAZ1946K] vs. ITO, Ward-33(5), Kolkata............................................................... Respondent Appearances by: Shri Swati Baid, Advocate, appeared on behalf of the appellant. Shri Vijay Kumar, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 08, 2023 Date of pronouncing the order : February 22, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 30.08.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has invited our attention to the impugned assessment order to submit that the same is an ex parte order. She has further invited our attention to the impugned order of the CIT(A) to submit that the same is also ex parte order. The ld. counsel has further submitted that the Assessing Officer had made impugned additions on the ground of unexplained cash deposits in the bank account of the assessee-association. She has I.T.A. No.603/Kol/2022 Assessment Year: 2017-18 M/s 45 Bus Route Owner Welfare Association 2 submitted that the assessee is an association of bus route owner and that the cash was collected on daily basis from the passengers and thereafter, the same used to be deposited in the bank account. That the Secretary of the assessee-association was not conversant with the nitty gritties of the taxation, he had engaged one Shri Gora Chand Mukherjee, FCA, as counsel but the said Shri Gora Chand Mukherjee did not pursue the case of the assessee before the lower authorities. The ld. counsel prayed that the assessee may be given an opportunity to present its case before the Assessing Officer. The ld. DR has not to the same. 3. Considering the above submissions, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to decide the issue afresh. Needless to say that Assessing Officer will give proper opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 22 nd February, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल/Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 22.02.2023. RS Copy of the order forwarded to: 1. M/s 45 Bus Route Owner Welfare Association 2. ITO, Ward-33(5), Kolkata 3. CIT (A)- I.T.A. No.603/Kol/2022 Assessment Year: 2017-18 M/s 45 Bus Route Owner Welfare Association 3 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches