M/S. S.K. Fintex Pvt. Ltd., Kolkata V. I.T.O., Ward-3(3), Kolkata, Kolkata

ITA 658/KOL/2022

AI Insights

The case involves an appeal by M/s S. K. Fintex Pvt. Ltd against an ex parte order from the National Faceless Appeal Centre (CIT(A)), which was passed under section 250 of the Income Tax Act, 1961. The appellant's representative, Ms. Khushaboo Rai, argued that the assessee had not received any notice of hearing from the CIT(A) and only became aware of the proceedings through the appellate order. The Departmental Representative did not object to the request for a fresh hearing. Consequently, the Tribunal emphasized the principles of natural justice and decided to set aside the CIT(A)'s order, remanding the case back for a fresh decision with proper notice to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128266 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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.658/Kol/2022 Assessment year: 2012-13 M/s S. K. Fintex Pvt. Ltd.............................................................Appellant 32/7, Sahapur Colony, New Alipore, Kolkata-700053. [PAN: AADCS5718D] vs. ITO, Ward-3(3), Kolkata.............................................................Respondent Appearances by: Smt. Khushaboo Rai, AR, appeared on behalf of the appellant. Shri P. P Barman, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 22, 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 21.09.2022 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). 2. At the outset, Ms. Khushaboo Rai, the ld. AR of the assessee has brought to our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. Counsel for the assessee has further invited our attention to the grounds of appeal to submit that the assessee did not receive any notice of hearing from the CIT(A). That the assessee came to know about deficiency letter and three notices of hearing issued by the CIT(A) from the appellate order only. That the I.T.A No.658/Kol/2022 Assessment year: 2012-13 M/s S. K. Fintex Pvt. Ltd 2 absence of the assessee before the CIT(A) was not intentional. She has further submitted that the assessee may be given an opportunity to present its case before the CIT(A). 3. The ld. DR has not objected to the same. 4. In view of the above, considering the principles of natural justice, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) 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/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [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 S. K. Fintex Pvt. Ltd 2. ITO, Ward-3(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches