KEKA SINHA,KOLKATA V. DCIT, CIRCLE 43, KOLKATA

ITA 1912/KOL/2025

AI Insights

This case involves an appeal by Keka Sinha against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2020-21. The appeal was initially barred by limitation but was condoned by the Tribunal upon finding genuine reasons for the delay. The primary contention of the assessee was that the order passed by the CIT(A) under section 250 of the Income Tax Act was made without providing sufficient opportunity to the assessee, thus violating the principles of natural justice. Both the lower authorities had decided the case ex-parte, leading to the Tribunal's decision to restore the case to the AO for a comprehensive hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782732 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 22-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANUP BISWAS
• Assessee Lawyers: SIDDHARTH AGARWAL
• Keywords: Set aside; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1912/KOL/2025 (Assessment Year: 2020-21) Keka Sinha C/o Subash Agarwal & Associates, Advocates Sidha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 West Bengal Vs. DCIT, Circle 43, Kolkata 3, Government Place West, Government Place, BBD Bagh, Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. ALGPS3391H Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri Anup Biswas, DR Date of hearing: 27.10.2025 Date of pronouncement: 28.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.01.2025 for the AY 2020-21. 02. At the outset, we note that the appeal of the assessee is barred by limitation by 144 days. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. A.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal in ensuing paras. Printed from counselvise.com Page | 2 ITA No.1912/KOL/2025 Keka Sinha, A.Y. 2020-21 03. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. 04. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 05. We ,after hearing the submissions of the parties and perusing the material available on record, find that apparently this case was decided ex-parte by both the lower authorities. We note that despite repeated reminders/ notices, none was presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for reasonable cause. The appeal of the assessee is allowed for statistical purposes. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.10.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.1912/KOL/2025 Keka Sinha, A.Y. 2020-21 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "