Smt. Sushila Devi Agarwala, Kolkata V. DCIT, Kolkata

ITSSA 72/KOL/2023

AI Insights

The case involves appeals by Smt. Sushila Devi Agarwala against the orders of the Learned Commissioner of Income Tax (Appeals)-21 for the Assessment Years 2010-11 to 2016-17. The primary contention was that the CIT(A) had passed ex-parte orders without addressing the merits of the cases. The ITAT found that the CIT(A) had not disposed of the appeals on merits and had issued non-speaking orders, which is not permissible under the law. Consequently, the ITAT decided to set aside the appeals and remand the matter back to the CIT(A) for a thorough examination and a reasoned decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132528 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 04-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

| आयकर अपीलीय अिधकरण Ɋायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 68 to 74/Kol/2023 Assessment Year: 2010-11 to 2016-17 Smt. Sushila Devi Agarwala C/o. M/s. Salarpuria Jajodia & Co. 7, C.R. Avenue 3 rd Floor Kolkata - 700072 [PAN: ACRPA8812B] Vs DCIT, Central Circle-4(4), Kolkata अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Assessee by : Shri S. Jhajharia, A/R Revenue by : Shri Subhendu Datta, CIT D/R सुनवाई की तारीख/Date of Hearing : 05/07/2023 घोषणा की तारीख /Date of Pronouncement: 25/07/2023 आदेश/O R D E R PER BENCH : The captioned appeals have been preferred by the assessee against the separate orders of Learned Commissioner of Income Tax (Appeal)-21, (hereinafter referred to as “the ld. CIT(A)”), even dated 24/02/2023, for Assessment Years 2010-11 to 2016-17. Since the issues involved are common in both these appeals, they were heard together and are being disposed off by way of this common order. 2. At the outset the ld. Counsel for the assessee submitted with reference to the common Ground No. 1 of all these appeals, that the ld. CIT(A) has passed ex-parte orders in these cases without dealing with the merits of the case. He prayed that the appeals be set aside to the file of the ld. CIT(A) for adjudication on merits. I.T.A. No. 68 to 74/Kol/2023 Assessment Year: 2010-11 to 2016-17 Smt. Sushila Devi Agarwala 2 The ld. D/R, though not leaving his grounds, did not oppose to this contention of the assessee. 3. After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence ex-parte orders were passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits and has passed non-speaking orders. This is not permissible in view of the provision of Section 250(6) of the Act which provides that the order of Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Hence, in the interest of fairplay and 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. 4. In the result, all these appeals of assessee are allowed for statistical purposes. Order pronounced in the Court on 25 th July, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 25/07/2023 *SC SrPs I.T.A. No. 68 to 74/Kol/2023 Assessment Year: 2010-11 to 2016-17 Smt. Sushila Devi Agarwala 3 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent 3. संबंिधत आयकर आयुƅ / Concerned Pr. CIT 4. आयकर आयुƅ)अपील (/ The CIT(A)- 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडŊ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata