Mallika Ghosh , Kolkata V. ITO, Ward-29(3), Kolkata, Kolkata

ITA 740/KOL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5760 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 04-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 20-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 54; 250

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय गग ग , न्याधयक सदस्य एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 740/KOL/2023 Assessment Year: 2011-12 Mallika Ghosh.........................................................Appellant [PAN: ADVPG 2255 R] Vs. ITO, Ward-29(3) Kolkata.......................................Respondent Appearances: Assessee represented by: Sh. S.K. Tulsiyan, Adv. Department represented by: Sh. Amuldeep Kaur, JCIT. Date of concluding the hearing : September 5 th , 2023 Date of pronouncing the order : October 31 st , 2023 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2011-12 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in I.T.A. No.: 740/KOL/2023 Assessment Year: 2011-12 Mallika Ghosh. Page 2 of 3 short ld. ‘CIT(A)’] dated 15.06.2023 arising out of the assessment order framed u/s 147/143(3) of the Act dated 25.12.2017. 2. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to ld. CIT(A) for fresh adjudication. 3. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 4. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. Further, various details and evidences relating to purchase of property for claiming exemption u/s 54 of the Act and copy of ITR for AY 2012-13 in which the assessee has claimed to have disclosed the capital gain in question, has not been filed. 5. We, therefore, considering the prayer made by the ld. Counsel for the assessee in ground no. 1 and no objection being raised by ld. D/R, restore all the issues in the instant appeal including the additional grounds raised before us to ld. CIT(A) for fresh adjudication and is directed to pass a speaking order on merits of the case after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is I.T.A. No.: 740/KOL/2023 Assessment Year: 2011-12 Mallika Ghosh. Page 3 of 3 directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31 st October, 2023 Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 31.10.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. Mallika Ghosh, 67-B, S.P. Mukherjee Road, Kalighat, Kolkata-700 026. 2. ITO, Ward-29(3) Kolkata. 3. CIT(A)-15, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata