Dibyendu Jana, Kolkata V. ITO,Wd-27(3), Haldia, Haldia

ITA 716/KOL/2023

AI Insights

The case involves an appeal by Dibyendu Jana against the order of the National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2010-11. The appeal was initially delayed by 7 days, for which a petition for condonation of delay was submitted and accepted. The main contention in the appeal was the ex-parte order passed by the CIT(A), which the assessee argued was unjust as it was made without providing a reasonable opportunity of hearing. The Tribunal noted that despite multiple notices, there was no response from the assessee during the CIT(A)'s proceedings, leading to the confirmation of the Assessing Officer's action due to non-appearance. The Tribunal, in the interest of justice, decided to set aside the CIT(A)'s order and remand the matter for fresh adjudication on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132617 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 25-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 17-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 716/Kol/2023 Assessment Year: 2010-11 Dibyendu Jana C/o Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2 nd Floor Kolkata - 700069 [PAN : AGDPJ5316M] Vs Income Tax Officer, Ward – 27(3), Haldia अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 26/09/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 31/10/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The above captioned appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 09/05/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2010-11 2. The Registry has pointed out that there is a delay of 7 days in filing the present appeal by the assessee. Petition for condonation of delay is placed on record by assessee explaining the reasons. On perusing the same, we are convinced that the assessee was prevented by sufficient cause from filing this appeal in time. Accordingly, we condone the delay and proceed to admit the appeal for hearing. 2 I.T.A. No. 716/Kol/2023 Assessment Year: 2010-11 Dibyendu Jana 3. Without prejudice to the Grounds raised before this Tribunal, the ld. Counsel for the assessee submitted that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing to the assessee. We have perused the impugned order and observed that during the course of appellate proceedings before the ld. CIT(A), various notices of hearing were issued but there was no response from the assessee and thus the ld. CIT(A) decided the appeal by confirming the action of the ld. Assessing Officer on account of non-appearance of the assessee. The ld. Counsel for the assessee prayed that the order of the ld. CIT(A) be set aside for fresh adjudication on merits. 4. The ld. D/R, though not leaving his grounds, raised no objection to the plea of the assessee. 5. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the ld. CIT(A), for de-novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard. The ld. CIT(A) is directed to pass a speaking order after dealing with the merits of the case. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 31 st October, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 16/10/2023 *SC SrPs 3 I.T.A. No. 716/Kol/2023 Assessment Year: 2010-11 Dibyendu Jana आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata