Sachet Saraf, Kolkata V. DCIT, CC-4(1), Kolkata, Kolkata

ITSSA 34/KOL/2022

AI Insights

The case involves an appeal by Sachet Saraf against the order of the Learned Commissioner of Income Tax (Appeals) - 21, Kolkata, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2013-14. The appeal was directed against an ex-parte order due to the non-appearance of the assessee at the stipulated date. The assessee submitted an affidavit explaining the reasons for his non-appearance. The Tribunal, considering the circumstances and the submissions, decided to set aside the CIT(A)'s order and remand the case back for a fresh assessment on merits.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136120 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 27-11-2022
• Assessment Year: misc
• Appeal Filed On: 26-05-2022
• 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 “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T(SS)A. No. 34/Kol/2022 Assessment Year: 2013-14 Sachet Saraf 181/38, Dakshindari Road Laketown Kolkata - 700048 [PAN : ALRPS7030C] Vs Deputy Commissioner of Income Tax, Central Circle-4(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Biswanath Das, CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 30/11/2022 घोषणा कᳱ तारीख/Date of Pronouncement : 01/12/2022 आदेश/O R D E R PER SHRI SANJAY GARG, JUDICIAL MEMBER: The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 21, Kolkata (hereinafter the “ld. CIT(A)”) dt. 29/04/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2013-14. 2. At the outset the ld. Counsel for the assessee invited our attention to the impugned order of the ld. CIT(A) to submit that the same is an ex-parte order. The assessee has filed an affidavit dated 29/11/2022, wherein the reasons have been explained for non-appearance of the assessee on the stipulated date before the ld. CIT(A). The ld. Counsel for the assessee further submitted that the assessee has a fair case on merits and he may be allowed to make his submissions and furnish the required details before the ld. CIT(A). The ld. D/R has not objected to the same. 3. In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for deciding the issues afresh on I.T(SS)A. No. 34/Kol/2022 Assessment Year: 2013-14 Sachet Saraf 2 merits in accordance with law. Needless to say that CIT(A) will give adequate opportunity to the assessee to present its case. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 1 st December, 2022 at Kolkata. Sd/- Sd/- (MANISH BORAD) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated 01/12/2022 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 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 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata