LOPAMUDRA KUNDU,KOLKATA V. NFAC, DELHI

ITA 274/KOL/2024

AI Insights

The case involves Lopamudra Kundu, the legal heir of Himansu Kundu, who appealed against the orders of the AO and CIT(A) concerning the assessment year 2014-15. The AO had added a substantial amount as long-term capital gain to the assessee's income based on information from the Investigation Wing regarding a land transaction. The CIT(A) dismissed the appeal for want of prosecution. The Tribunal's decision to set aside the previous orders and remand the case for fresh adjudication was based on the principle of providing a fair opportunity to the assessee to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35959 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 148; 142(1)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey,Judicial Member & Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 274/Kol/2024 Assessment Year: 2014-15 Lopamudra Kundu [Legal Heir of Himansu Kundu(Since deceased)] (PAN: AEUPK 0822 J) Vs. NFAC, Delhi Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 10.02.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 25.02.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri J. M. Thard, Advocate For the revenue / राजèव कȧ ओर से Shri P. N. Barnwal, CIT DR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 15.12.2023 for AY 2014-15. 2. Brief facts of the case of the assessee are that the assessee filed return of income for the AY 2014-15 declaring total income of Rs. 1,64,660/-, An information received 2 I.T.A. No. 274/Kol/2024 Assessment Year: 2014-15 Lopamudra Kundu from ITO(Investigation) that a land measuring 69.04166 Cottah was sold and transferred by Shri Himansu Kundu. Further information received that it was purchased by M/s Satyanarayan Commsal Pvt. Ltd. and three other confirming parties was also involved in this transfer process. Based on this information, the case was reopened, notice u/s 148 was duly served, there was no response and there was non-compliance to the notice u/s 142(1) of the Act. The AO in its order has further held that the assessee did not furnish any basic information, as a result of which, AO added Rs. 12,93,91,136/- by way of long-term capital gain and brought to tax in the hands of the assessee. 3. The said order has been challenged by the assessee before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed for want of prosecution. Being aggrieved and dissatisfied the present appeal has been preferred by the assessee. 4. The Ld. Counsel appeared on behalf of the assessee instead of arguing into the merit of the case has submitted that the assessee should have given an opportunity to place her case before the AO as due to some unavoidable circumstances, the assessee could not be able to place all the documents before the AO as well as the Ld. CIT(A). 5. Contrary to that, the Ld. D.R supports the impugned order. 6. Upon hearing the submission of the counsel of the respective party, we have perused the order passed by the AO as well as Ld. CIT(A). On perusal of the same, it appears that before the AO there was no compliance on behalf of the assessee to the notices issued as well as show cause notice issued by the Department. The Order was passed behind the back of the assessee based on the information received from Investigation Wing. Before the Ld. CIT(A) also the order was passed not on merit rather dismissed for want of prosecution. 7. Going over, the order passed as well as submission made by the assessee, we are inclined to afford an opportunity to the assessee to place her case before the AO. Accordingly, the order passed by the AO confirmed by the Ld. CIT(A) is hereby set 3 I.T.A. No. 274/Kol/2024 Assessment Year: 2014-15 Lopamudra Kundu aside and the appeal of the assessee is restored into the case file of the AO for fresh adjudication after hearing the assessee. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 25th February, 2025 Sd/- Sd/- (Sanjay Awasthi/संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 25th February, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Lopamudra Kundu [Legal Heir of Himansu Kundu(since deceased)], 11A/1A, Mahendra Chatterjee Lane, 2/2A, Suryaniketan /HGC, Kolkata- 700046. 2. Respondent – NFAC, Delhi 3. Ld. Pr. CIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "