Ranbhumi Nirman Pvt. Ltd., Kolkata V. I.T.O., NFAC, Delhi / I.T.O., Ward - 4(1), Kolkata, Kolkata

ITA 728/KOL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7594 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 24-01-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 13-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 148; 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. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd........................................................Appellant Mercantile Building, 9/12, Lal Bazar Street, Block-B, 2 nd Floor, Room No.10, Kolkata-1. [PAN: AAFCR6772E] vs. ITO, NFAC, Delhi........................................................................ Respondent Appearances by: Shri Joydeep Chakrabotry, Advocate, appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : January 25, 2024 Date of pronouncing the order : April 29, 2024 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders dated 15.10.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). Since common issues are involved in both the appeals, hence these have been heard together and are being disposed of by this common order. The assessee’s appeal ITA No.727/Kol/2022 is taken as the lead case for the purpose of narration of facts. 2. ITA No.727/Kol/2022 – The assessee in this appeal has taken the following grounds of appeal: I.T.A. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd 2 “1. That, on the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, [hereinafter referred to as CIT(A)) erred in not setting-aside the assessment order passed by the Ld. Assessing Officer (hereinafter referred to as AO]. 2. That, on the facts and in the circumstances of the case, the Ld. CIT(A) erred in ignoring the fact there was lack of due application of mind in reopening the case. 3. That, on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was wrong in ignoring the fact that notice u/s 148 of the Act is invalid since the Ld. AO failed to obtain the sanction to the reasons recorded though required by the appellant to produce the same but the Ld. A.O. failed to supply. 4. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the Ld. AO failed to rebut the objection filed. 5. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the addition and disallowances made are illegal and liable to be deleted. 6. That, on the facts and in the circumstances of the case, the Ld. CITIA) was wrong in ignoring the fact that the interest computed u/s 234 A/B/C/D of the IT Act 1961 is overcharged and wrongly calculated and or is not applicable to the assessee case hence the interest be deleted and or correctly computed. 7. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the assessment order having been passed without the appellant being given proper and meaningful opportunity of being heard and hence, is in gross violation of principles of natural justice and, therefore, illegal and liable to be quashed. 8. That the appellant craves to leave, adduce additional grounds and/or to amend or withdraw any of the foregoing grounds before, or at the time of hearing of appeal. PRAYER: It is prayed that the order passed by the Income Tax Officer, NFAC, Delhi be set aside and full relief may be granted to the appellant.” 3. 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 I.T.A. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd 3 an ex parte order. The ld. Counsel has further invited our attention to the impugned order of the CIT(A) to submit that a notice was issued on email on 12.09.2022 to furnish written submissions on or before 19.09.2022 and that only time of one week was given within the date of issue of notice and furnishing of the submissions which was too short and further that the said notice was not accessed to by the assessee. It has been further submitted that the second notice was issued on email on 20.09.2022 to furnish the submissions on 27.09.2022 which was also not accessed to by the assessee. That the assessee received the last notice only i.e. on 28.09.2022, however, the assessee could not furnish the submissions on or before the stipulated date i.e. 06.10.2022 resulting into the aforesaid ex parte order of the CIT(A). The ld. Counsel has further invited our attention to the impugned order of the CIT(A) to submit that the appeal of the assessee has been dismissed without any speaking order by the CIT(A). The ld. Counsel has submitted that the absence of the assessee before the CIT(A) was not intentional but was due to incapacity of the assessee to appear before the CIT(A) within a short time granted to the assessee. The ld. counsel, therefore, has prayed that the assessee may be given an opportunity to present its case before the CIT(A). 4. The ld. DR, on the other hand, has relied upon the order of the CIT(A). 5. We have considered the ld. Counsel for the assessee and perused the materials on record. In our view, the interests of justice will be well- served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, 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. It I.T.A. Nos.727&728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd 4 is also directed that the ld. CIT(A), if so deem fit, may call for remand report from the Assessing Officer for proper decision of the case. 6. ITA No.728/Kol/2022 – The facts of the present appeal are identical to that have been discussed above in ITA No.727/Kol/2022, therefore, our findings given above will mutatis mutandis apply to this appeal also. Accordingly, this appeal is also restored to the file of the CIT(A). 7. With the above observations, both the appeals are treated as allowed for statistical purposes. Kolkata, the 29 th April, 2024. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 29.04.2024. RS Copy of the order forwarded to: 1. Ranbhumi Nirman Pvt Ltd 2. ITO, NFAC, Delhi 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches