JAYNTA KUMAR MAITRA,SARENGABAD BUDGE BUDGE V. INCOME TAX OFFICER , KOLKATA

ITA 257/KOL/2025

AI Insights

This case involves an appeal by Jayanta Kumar Maitra against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The appeal was initially barred by one day, but the tribunal accepted the delay citing sufficient reasons provided by the assessee. The main contention of the assessee was that the order passed by the CIT(A) was ex-parte and lacked a sufficient opportunity for the assessee to be heard. The revenue opposed the restoration of the matter to the AO, arguing it would grant the assessee a second round which should not be allowed. However, the tribunal found merit in giving the assessee another opportunity to present his case and directed the matter back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705832 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: ARKA GHOSH
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA No.257/KOL/2025 (नििाारण वर्ा /Assessment Year : 2017-2018) Jayanta Kumar Maitra, Sarengabad, Budge Budge, 24 Parganas South Kolkata-700137 Vs ITO, Ward-52, Kolkata PAN No. :AEUPM 4827 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Arka Ghosh, AR राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 03/07/2025 घोषणा की तारीख/Date of Pronouncement : 03/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 29.11.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. 2. Shri Arka Ghosh, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 01 day. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay which are not found false. Accordingly, the delay of 01 days in filing the appeal is condoned and the appeal of the assessee is admitted for hearing. 4. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may ITANo.257/KOL/2025 2 be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld.AO. 5. In reply, Ld. Sr. DR supported the orders of the ld. AO and the ld. CIT(A). It was the submission that restoring the matter to the file of ld. AO would be, in fact, giving the assessee a second round which should not be granted. 6. A perusal of the assessment order shows that the assessee was unable to furnish details as called for by the Assessing Officer during the course of assessment proceedings. A further perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. Assessing Officer in the readjudication proceedings, positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 03/07/2025 Prakash Kumar Mishra, Sr.P.S. ITANo.257/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "