Padmavati Abasan Pvt. Ltd, Kolkata V. DCIT-CC-4(3), Kolkata

ITSSA 84/KOL/2023

AI Insights

This case involves an appeal by Padmavati Abasan Pvt. Ltd. against the order of the CIT(A)-21, Kolkata, which was dated 16.03.2023 and arose from an assessment order passed under sections 153C/143(3) of the Income Tax Act, 1961, on 29.12.2017. The primary contention of the assessee was that the CIT(A) had passed an ex-parte order without addressing the merits of the case, merely reiterating the disallowances/additions made by the AO. The assessee argued that it did not receive an opportunity to present its submissions and relevant details at the lower authority levels. The Tribunal, upon reviewing the circumstances and the submissions, agreed with the assessee's position and decided to remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122945 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 01-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KR. AGARWALA
• Assessee Lawyers: AYUSH JAIN
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] IT(SS)A. No. 84/Kol/2023 Assessment Year : 2012-13 Padmavati Abasan Pvt. Ltd. PAN: AAECP 4824 E Vs . DCIT, CC-4(3), Kolkata Appellant Respondent Date of Hearing 02.08.2023 Date of Pronouncement 03.08.2023 For the Assessee Shri Sagar Jain, FCA & Shri Ayush Jain, FCA For the Revenue Shri Sunil Kr. Agarwala, CIT, DR ORDER Per Sonjoy Sarma, JM: This is an appeal filed by the assessee pertaining to the assessment year (in short ‘A.Y.’) 2012-13 is directed against the order of Ld. CIT(A)-21, Kolkata dated 16.03.2023 which is arising out of the assessment order passed u/s 153C/143(3) of the Income Tax Act, 1961(in short ‘the Act’) dated 29.12.2017. 2. At the outset, we find that there is a delay of 1 day in filing of the appeal by the assessee. We after perusing the petition for condonation are convinced that the assessee was prevented by sufficient cause from filing the appeal in time and hence delay is condoned and appeal is admitted. 3. At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte order and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could 2 IT(SS)A No. 84/Kol/2023 AY: 2012-13 Padmavati Abasan Pvt. Ltd. not get any opportunity to file its submissions and other relevant details before the authority below. Since the appeal of the assessee was not heard on merits of the case. Thus, the assessee referring to grounds of appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. AO for adjudicating afresh after providing reasonable opportunity of being heard. 4. Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee. 5. We have heard the rival contentions and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduced grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and before the ld. AO. Under these given facts and circumstances, we restore the matter in the instant appeals to the file of ld. AO for de novo adjudicating in accordance with law after considering the submission made by the assessee after giving reasonable opportunity of being heard. The assessee is salso directed to remain vigilant and file 3 IT(SS)A No. 84/Kol/2023 AY: 2012-13 Padmavati Abasan Pvt. Ltd. necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. AO, then the ld. AO can proceed to pass the order in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 03.08.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 03.08.2023 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Padmavati Abasan Pvt. Ltd., BJ-311, Sector-II, Sech Bhawan, Salt Lake City, Kolkata-700091. 2. Respondent – DCIT, CC-4(3), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata