M/S. BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LTD.,DURGAPUR V. A.C.I.T., CIRCLE - 2, DURGAPUR

ITA 2035/KOL/2024

AI Insights

This case involves an appeal by M/s Bengal Shristi Infrastructure Development Limited against an ex-parte order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2011-2012. The appeal was initially filed late by 464 days, for which the assessee provided reasons that were accepted as plausible by the Tribunal. The main contention was the lack of sufficient opportunity for the assessee to be heard in the original proceedings. The Tribunal, considering the circumstances and the request for a fair hearing, decided to remand the case back to the CIT(A) with specific conditions including the payment of costs and a directive for the assessee to fully cooperate in the re-adjudication process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314041 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Assessee Lawyers: SUNIL SURANA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2035/KOL/2024 (निर्धारण वर्ा / Assessment Year :2011-2012) M/s Bengal Shristi Infrastructure Development Limited, Bug-5, Upper Ground Floor, City Centre, Durgapur-713216 Vs ACIT, Circle-2, Durgapur PAN No. :AABCB 8990 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Sunil Surana, AR रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 05/05/2025 घोषणा की तारीख/Date of Pronouncement : 05/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 26.04.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052357794(1), for the assessment year 2011-2012. 2. Shri Sunil Surana, AR appeared on behalf of the assessee. Shri P.N.Barnwal, CIT-DR appeared on behalf of the revenue. 3. At the outset, on perusal of the appeal record, we find that the appeal of the assessee is filed belatedly by 464 days. In this regard, the assessee has filed an application stating sufficient reasons for condonation of delay, which in our opinion, are plausible and not found to be false. Accordingly, the delay of 464 days in filing the appeal by the assessee is condoned and the appeal is heard on merits. ITA No.2035/2024 2 4. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) 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 details to substantiate its case for the year under consideration before the ld. CIT(A). 5. In reply, Ld. CIT-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 CIT(A) would be, in fact, giving the assessee a second round which should not be granted. 6. A perusal of the impugned order passed by the Id. CIT(A) at para 5.2, 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 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) 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. In case the receipt is not duly produced within the time mentioned, the action of the ld. CIT(A) would stand confirmed. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. ITA No.2035/2024 3 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 05/05/2025 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// "