LOWA UNION COOPERATIVE AGRICULTURE CREDIT SOCIETY LIMITED ,PURBA BARDHAMAN V. ITO, CIRCLE 2, , DURGAPUR

ITA 926/KOL/2025

AI Insights

The case involves two appeals filed by Lowa Union Cooperative Agriculture Credit Society Ltd. against the orders of the addl./JCIT(A)-2, Vadodara, for the assessment years 2017-2018 and 2018-2019. The primary contention of the assessee was that the orders were passed ex-parte without sufficient opportunity for the assessee to be heard. The tribunal noted the lack of cooperation from the assessee in the initial appellate proceedings but decided to grant another opportunity for the assessee to substantiate its case, emphasizing the need for the assessee to cooperate fully in the subsequent proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705294 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SHYAMLAL DAS BANDHOPADHYAY
• 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 ITA No.925 & 926/KOL/2025 (नििाारण वर्ा /Assessment Year : 2017-2018 & 2018-2019) Lowa Union Cooperative Agriculture Credit Society Ltd. Village & Post : Ramgopalpur Dist : Purba Bardhaman PIN -713403 Vs ITO, Circle-2, Durgapur. PAN No. :AAAAL 1090 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Shyamlal Das Bandhopadhyay, AR राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/07/2025 घोषणा की तारीख/Date of Pronouncement : 01/07/2025 आदेश / O R D E R These two appeals are filed by the assessee against the separate orders both dated 07.03.2025, passed by the addl./JCIT(A)-2, Vadodara, for the assessment years 2017-2018 & 2018-2019. 2. Shri Shyamlal Das Bandhopadhyay, AR, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue. 3. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) in both the appeals is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld.CIT(A), so that the assessee could be able to provide the ITANo.925&926/KOL/2025 2 details to substantiate its case for the year under consideration before the ld.CIT(A). 4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of ld. CIT(A) would be, in fact, giving the assessee a second round which should not be granted. 5. A perusal of impugned order passed by the Id. CIT(A) in both the years under consideration shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR before us requested for one more opportunity to produce the documents before the ld.CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues in both the appeals to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.50,000/- (Rupees Fifty Thousand only) each by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. ITANo.925&926/KOL/2025 3 6. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open Court on 01/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/07/2025 Prakash Kumar Mishra, Sr.P.S. 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. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "