M/S. ANNLEELA VINIMAY (P) LTD.,KOLKATA V. I.T.O., WARD - 4(3), KOLKATA, KOLKATA

ITA 1275/KOL/2024

AI Insights

The case involves M/s Annleela Vinimay (P) Ltd, the appellant, who contested an assessment order under Section 144 of the Income-tax Act, 1961, which added a substantial amount to their declared income. The initial return filed by the assessee declared an income of 1,24,165, but the Assessing Officer made an addition of Rs.5,13,68,152. The assessee's appeal to the CIT(A) was dismissed due to non-submission of an audit report. The Tribunal found that the assessee was not given a fair opportunity to present their case or submit necessary documents, leading to the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831893 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 06-06-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.1275/Kol/2024 Assessment Year: 2017-18 M/s Annleela Vinimay (P) Ltd..………………....…………………....Appellant 413, Panchanantala Road, Paschim Putiary, Ground Floor, Megh Manasi Apartment, Kol-41.. [PAN: AACCA2542E] vs. ITO, Ward-4(3), Kolkata..……………....…..………………….…..... Respondent Appearances by: Shri Rajeeva Kumar, AR., appeared on behalf of the appellant. Shri Dheeraj, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 19, 2026 Date of pronouncing the order : January 19, 2026 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “ld. CIT(A)”) dated 12.04.2024 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee filed return of income declaring a total income of ₹1,24,165. The Assessing Officer completed assessment u/s 144 by making addition of Rs.5,13,68,152/-. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). However, the appeal was dismissed for non- submission of audit report. Printed from counselvise.com I.T.A. No.1275/Kol/2024 M/s Annleela Vinimay (P) Ltd 2 4. Dissatisfied with the above order, the ld. AR submitted that since the order of the Assessing Officer u/s 144, the assessee did not get proper opportunity to represent its case and place relevant supporting documents on record. It was argued that in the interest of justice, one more opportunity should be granted to the assessee to substantiate its claim on merits. 6. On the other hand, the learned Departmental Representative supported the order of the lower authorities. 7. We, after hearing the rival submissions and perusing the material available on record, we find that the appeal before the order of the Assessing Officer is passed u/s 144 of the Act without adjudication on merits and the assessee was thus deprived of a reasonable opportunity of being heard. In our considered opinion, in the interest of justice and fair play, the matter deserves to be restored to the file of the Ld. CIT(A) for fresh adjudication on merits, after providing due and reasonable opportunity of being heard to the assessee. Accordingly, the entire issue is remanded back to the Ld. CIT(A) with a direction to examine the matter afresh in accordance with law and after considering the submissions and evidence that may be filed by the assessee. 8. In the result the appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th January, 2026. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 19.01.2026. RS Printed from counselvise.com I.T.A. No.1275/Kol/2024 M/s Annleela Vinimay (P) Ltd 3 Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "