Triyogi Narayan Singh, Kolkata V. ACIT, Cir-28, kolkata., Kolkata

ITA 604/KOL/2023

AI Insights

The case involves an appeal by Triyogi Narayan Singh against an ex parte order passed by the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act for the assessment year 2016-17. The appellant's counsel argued that the CIT(A) had not provided a proper opportunity for the assessee to present his case, as the hearing was initially scheduled during the COVID-19 pandemic and subsequent notices were not adequately communicated. The Tribunal acknowledged the procedural oversight and emphasized the need for proper communication and opportunity in such cases to avoid unnecessary litigation and harassment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128330 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 26-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 18-06-2023
• 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 मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.604/Kol/2023 Assessment year: 2016-17 Triyogi Narayan Singh.....................................................................Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kol-700069. [PAN: APMPS8395D] vs. ACIT, Circle-28, Kolkata...............................................................Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the appellant. Shri Sudip Kr. Bandyopadhyay, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 27, 2023 Date of pronouncing the order : August 03, 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 26.04.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘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 order of the CIT(A) to submit that the same is an ex parte order. The ld. Counsel has relied upon the affidavit of the assessee namely Shri Triyogi Narayan Singh, wherein, it has been deposed that the ld. CIT(A) had firstly fixed the matter of hearing on 15.02.2021, on which date the adjournment was sought due to Covid I.T.A No.604/Kol/2023 Assessment year: 2016-17 Triyogi Narayan Singh 2 pandemic and thereafter the matter was adjourned by the CIT(A) on 19.04.2023, which did not come to the notice of the assessee. However, when the counsel for the assessee opened the portal on 26.04.2023 for making written submissions then it was found that the portal was closed for making submissions and the order was already passed. The ld. Counsel, therefore, has submitted that no proper opportunity has been granted to the assessee to present his case. 3. We find force in the contention of the ld. AR. The order seems to have passed without giving proper opportunity to the assessee to present his case. The impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) to decide the same afresh in accordance with law. Needless to say that the ld. CIT(A) will give proper opportunity to the assessee to present his case. 4. Before parting with the order, we want to point out here that now- a-days, we are coming across many such appeals, wherein, identical plea is taken that the date of notice of hearing was either uploaded on the portal or intimated through email. However, if due to some reason, either the Income Tax portal is not accessed to or the email is not noted by the concerned appellants or their counsel, the appeals are decided ex parte of the assessee by the concerned CIT(Appeals) even without providing sufficient opportunity and without giving proper intimation to the appellants about the fixation of date of hearing. Thereafter, the appeals are filed before the Tribunal claiming that no proper opportunity of hearing has been granted and the matters are being restored by the Tribunal for adjudication afresh to the lower authorities. This is resulting into unnecessary litigation. Though, by following this practice for the time being, the pendency of appeal is shown reduced with the concerned CIT(A) and even before the Tribunal, but the litigation/issue, in fact, has I.T.A No.604/Kol/2023 Assessment year: 2016-17 Triyogi Narayan Singh 3 not been decided, rather, it is contributing to harassment both financially and mentally to the concerned assessees as well as wastage of Government resources. 5. Subject to the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 3 rd August, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 03.07.2023. RS Copy of the order forwarded to: 1 Triyogi Narayan Singh 2. ACIT, Circle-28, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches