KARNADEB SANTRA,SOUTH TWENTY FOUR PARGANAS V. ACIT, CIRCLE - 26(1), KOLKATA, KOLKATA

ITA 1012/KOL/2024

AI Insights

The case involves an appeal by Karnadeb Santra against an ex-parte order from the CIT(A)-National Faceless Appeal Centre, Delhi, which arose from an Assessment Order by the ACIT, Circle-26(1), under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The assessee's counsel admitted that the assessee failed to appear before the CIT(A) on the scheduled dates, leading to an ex-parte decision that upheld the additions made by the Assessing Officer (AO). The Tribunal found that the appeal was dismissed ex-parte without merit consideration and thus decided to remit the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35890 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA क ुमारȣ मधुͧमता राय, ÛयाǓयक सदèय क े सम¢ [Before Ms. Madhumita Roy, Judicial Member] I.T.A. No. 1012/Kol/2024 Assessment Year: 2017-18 Karnadeb Santra (PAN: BDQPS 6986 M) Vs. ACIT, Circle-26(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 16.10.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 16.10.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Manas Mondal, CA For the Respondent/ राजèव कȧ ओर से Shri L. N. Dash, JCIT, Sr. D.R ORDER / आदेश The instant appeal filed by the assessee is directed against the ex-parte order dated 05.03.2024 passed by the Ld. CIT(A)-National Faceless Appeal Centre,(NFAC) Delhi arising out of the Assessment Order dated 19.12.2019 passed by the ACIT, Circle- 26(1) passed under section 143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the act’) for Assessment Year 2017-18. 2. At the time of hearing of the appeal it was candidly submitted by the Learned counsel appearing for the assessee that the assessee could not appear before the Ld CITA on the dates fixed for hearing of the appeal and thus was finalised ex-parte upholding 2 I.T.A. No.1012/Kol/2024 Assessment Year: 2017-18 Karnadeb Santra the addition made by the Ld. AO. The Ld. Ld. CIT(A) however, has not decided the appeal on merit. In that view of the matter, the Ld AR prayed for further opportunity to represent the case of the assessee effectively before the authorities below. Such prayer made by the Ld. AR has not been opposed by the Ld. DR with all his fairness. 3. Having heard the Learned Counsels appearing for the parties and having regard to the facts and circumstances of the case as we find the appeal has been dismissed ex- parte since none appeared on behalf of the assessee before the Ld CITA that too, not even on merit in terms of Section 254(6) of the Act, the assessee be given a further opportunity to represent its case before the authorities below particularly before the Ld. CIT(A) for the ends of justice. 4. We, therefore, remit the issue to the file of the Ld. CIT(A) to decide the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee is not co-operating with the Ld. CIT(A), the said authority would be at liberty to pass orders strictly in accordance with law. With the aforesaid observations the assessee’s appeal is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 16th October, 2024 Sd/- Madhumita Roy (मधुͧमता राय) Judicial Member/ÛयाǓयक सदèय Dated: 16th October, 2024 SM, Sr. PS 3 I.T.A. No.1012/Kol/2024 Assessment Year: 2017-18 Karnadeb Santra Copy of the order forwarded to: 1. Appellant- Karnadeb Santra, Sukantapally, J. N. Bose Road, PO-Subhashgram, South 24 Parganas-700147 2. Respondent – ACIT, Circle-26(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "