KING & QUEEN TRADECOMM PVT. LTD., ,KOLKATA V. ITO, WARD 7(1), , KOLKATA

ITA 813/KOL/2025

AI Insights

This case involves an appeal by King & Queen Tradecomm Pvt. Ltd. against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was dated 26.02.2025 for the Assessment Year 2018-2019. The primary contention was that the CIT(A) dismissed the assessee's appeal without providing a sufficient opportunity to be heard. The assessee, represented by Shri Saurabh Gupta, Advocate, requested that the matter be restored to the AO's file to allow the presentation of evidence to substantiate their claims. The revenue, represented by Smt. Pampa Ray, JCIT-Sr.DR, supported the decisions of the AO and CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to grant the assessee another opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708873 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PAMPA RAY
• Assessee Lawyers: SAURABH GUPTA
• Keywords: 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 आयकर अपील सं/ITA No.813/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) King & Queen Tradecomm Pvt. Ltd. 56E, Hemanta Basu Sarani, 4th Floor, Room No.58C, Kolkata-700001 Vs ITO, Ward-7(1), Kolkata PAN No. : AADCC 4987 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Saurabh Gupta, Advocate राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 26.02.2025 for the Assessment Year 2018-2019. 2. Shri Saurabh Gupta, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue. 3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 5. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). ITA No.813/KOL/2025 2 6. I have considered the rival submissions. A perusal of the impugned order shows that the assessee was unable to file any relevant documents to substantiate its claim during the course of appellate proceedings. Even the assessee has not cooperated in the assessment proceedings. However, the ld. AR prayed during the course of hearing that assessee may be granted one more opportunity so that he could be able to produce the relevant documents in relation to his claim before the ld. AO. This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The liberty is granted to the assessee to produce the directors of the companies from whom the assessee has received the money. The Assessing Officer shall examine such directors which are to be produced by the assessee. Failure to comply the direction of the Tribunal by the assessee, the Assessing Officer is at liberty to draw adverse inference. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.813/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. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "