LAKSHI SAMABAY KRISHI UNNAYAN SAMITY LIMITED,EAST MEDINIPUR V. ITO, WARD 27(1), HALDIA

ITA 2135/KOL/2025

AI Insights

The case involves Lakshi Samabay Krishi Unnayan Samity Limited, the appellant, contesting orders from the Income Tax Officer, Ward-27(1), Haldia, and the CIT(A) at the National Faceless Appeal Centre, Delhi, for the assessment year 2015-2016. The appeals were initially dismissed ex-parte by the CIT(A) due to the absence of substantiating documents from the assessee. During the Tribunal hearing, the assessee's advocate requested a restoration of the matter to the AO to allow the presentation of evidence to substantiate the claims made in the appeals. The Senior Departmental Representative supported the decisions of the lower authorities. The Tribunal, prioritizing justice, decided to restore the appeals to the AO for a fresh decision, conditional on the assessee's cooperation in providing the required evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789845 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 19-09-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S ANDEEP KUMAR MEHTA
• Assessee Lawyers: S. GHOSAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.2135, 2136 & 2137/KOL/2025 (निर्धारण वर्ा /Assessment Year : 2015-2016) Lakshi Samabay Krishi Unnayan Samity Limited, Lakshi, Contai, Medinipur East, West Bengal-721430 Vs ITO, Ward-27(1), Haldia/WBG- W-(176(1) PAN No. :AAAAL 9481 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S. Ghosal, Advocate रधजस्व की ओर से /Revenue by : Shri Sandeep Kumar Mehta, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/11/2025 घोषणा की तारीख/Date of Pronouncement : 24/11/2025 आदेश / O R D E R Per George Mathan, JM: These are the appeals filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.07.2025 for the assessment year 2015-2016. 2. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. 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. 3. In reply, ld Sr DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed Printed from counselvise.com ITANos.2135-2136/Kol/2025 2 to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in all the three appeals to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. Should the assessee not cooperate with the AO in the setting aside proceedings, the AO is at liberty to draw adverse inference. 5. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/11/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 24/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "