M/S. ANOOP TEA CO. PVT. LTD.,SILIGURI V. D.C.I.T., CENTRAL CIRCLE - 4(3), KOLKATA

ITSSA 102/KOL/2024

AI Insights

The case involves Anoop Tea Co. Private Limited appealing against an ex parte order from the CIT(A) for the Assessment Year 2013-14. The appeal was primarily based on the grounds of non-compliance due to the illness and subsequent departure of the staff responsible for handling the company's taxation matters, which led to the new staff member being unaware of the proceedings. The Tribunal noted that similar circumstances had previously led to a remand in an earlier assessment year and decided to restore the matter to the CIT(A) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472231 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 24-10-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250; 153C

Judgement Text

" आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘B’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.(SS)A. No.102/Kol/2024 Assessment Year: 2013-14 Anoop Tea Co. Private Limited .………. Appellant C/o, M/s. Salarpuria Jajodia & Co. 7, C. R. Avenue, 3rd floor, Kolkata-700072. (PAN: AACCA1872F) vs. DCIT, Central circle-4(3), Kolkata ………. Respondent Appearances by: Shri S. Jhajharia, AR appeared on behalf of the Appellant Shri Prakash Nath Barnwal, CIT, DR appeared on behalf of the Respondent Date of concluding the hearing :October 24, 2024 Date of pronouncing the order :November 18, 2024 आदेश / ORDER Per Sanjay Garg, Judicial Member : The present appeal has been preferred by the assessee against the order dated 26.06.2024 of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27 [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2013-14. 2. At the outset, Ld. Counsel for the assessee has invited our attention to the impugned order of the Ld. CIT(A) which is an ex parte order. A separate affidavit has been filed explaining the reasons for non-compliance before the Ld. CIT(A), wherein, it has been mentioned that the concerned dealing staff who was looking after the said taxation matter of the company was not keeping well and had left the services. The new incumbent joined in April, 2024 and, therefore, the notices I.T(SS).A. No.102/Kol/2024 M/s. Anoop Tea Co. Pvt. Ltd. AY: 2013-14 2 sent through e-mail by the Ld. CIT(A) could not be accessed and were not in the knowledge of the company, therefore, the compliance could not be made on the date of hearing before the Ld. CIT(A) resulting into the ex parte order. The Ld. Counsel for the assessee has also relied on the order of the coordinate bench of the Tribunal dated 23.09.2024 to submit that in the identical facts and circumstances for earlier assessment years, the matter has been remanded by the Tribunal to the file of the Ld. CIT(A) for decision afresh. The Ld. Counsel has submitted that the matter is relating to the assessment u/s. 153C of the Act and that since the matter relating to identical issue has already been restored to the Ld. CIT(A), therefore, the matter in this appeal be also restored to the file of the Ld. CIT(A). Considering the above submission, impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) for decision afresh. Needless to say that the Ld. CIT(A) will give proper and adequate opportunity of hearing to the assessee to represent its case. 3. In the result, the appeal of the assessee stands allowed for statistical purposes. Order is pronounced in the open court on 18th November, 2024. Sd/- [Sanjay Awasthi] Sd/- [Sanjay Garg] ᭠याियक सद᭭य/Judicial Member लेखा सद᭭य/Accountant Member Dated: 18.11.2024. JD Sr. P.S Copy of the order forwarded to: 1. Appellant – M/s. Anoop Tea Co. Pvt. Ltd. 2. Respondent – DCIT, Central Circle-4(3), Kolkata 3. CIT(A), Kolkata-27. 4. ACIT, Central Circle-4(3), Kolkata. 5. CIT, (DR), True copy BY ORDER, TRUE COPY Assistant Registrar ITAT, Kolkata "