M/S. GOPAL DHARA TEA CO. PVT. LTD., ,KOLKATA V. ITO, WARD 4(4), , KOLKATA

ITA 347/KOL/2025

AI Insights

The case involves M/s. Gopal Dhara Tea Co. Pvt. Ltd., the appellant, contesting an order from the Addl/JCIT(A)-Mysore regarding an intimation under section 143(1) of the Income Tax Act, 1961 for the assessment year 2019-20. The primary contention was the dismissal of their appeal by the CIT(A) due to alleged deficiencies in the appeal application and incorrect mention of the assessment year in the order. The appellant argued that they were not given a proper opportunity to be heard and that the appeal should have been decided on merits with a speaking order, even if ex parte. The Tribunal found merit in the appellant's arguments and decided to remit the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711434 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard
• Section: 43B

Judgement Text

"आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राक ेश धमश्रा, लेखा सदस्य क े समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 347/KOL/2025 Assessment Year: 2019-20 M/s. Gopal Dhara Tea Co. Pvt. Ltd. Vs. ITO, Ward-4(4), Kolkata (Appellant) (Respondent) PAN: AAACG9618H Appearances: Assessee represented by : Sunil Surana, FCA. Department represented by : Archana Gupta, Addl. CIT, Sr. DR. Date of concluding the hearing : 14-May-2025 Date of pronouncing the order : 24-July-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/JCIT(A)-Mysore [hereinafter referred to as Ld. ‘Addl/JCIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2019-20 dated 04.02.2025, which has been passed against the intimation order u/s 143(1) of the Act, dated 12.08.2020. Printed from counselvise.com Page | 2 I.T.A. No.: 347/KOL/2025 Assessment Year: 2019-20 M/s. Gopal Dhara Tea Co. Pvt. Ltd. 2. The assessee is in appeal before the Bench raising the following grounds of appeal: “1. For that the Ld. CIT(A) erred in dismissing the order u/s 250 when no proper opportunity of being heard was given to the assessee as no alert of hearing notice u/s 250 was received by the assessee either through SMS or registered email. 2. For that there was no deficiency in filing of appeal application in Form-35 where proper attachments have been made namely order u/s 143(1), grounds of appeal, appeal fees challan details. 3. For that the CIT(A) should have disposed off the appeal by speaking order and on merits even if deciding the appeal ex parte. 4. For that the CIT(A) erred in dismissing the appeal of the assessee by stating wrong assessment year and on non-factual grounds. 5. For that the Ld CIT(A) erred in confirming the action of AO in disallowing Rs. 1,97,227/- u/s 36(1) (va) on account of delayed payment of employee's contribution to PF and ESI when the due date of payment for Rs. 1,97,227/- was mistakenly mentioned by the auditor in the Tax Audit Report as 15.01.2018 instead of 15.01.2019 i.e., the same was paid on 14.01.2019 which was within due date and the rectification certificate of the auditor has been issued. 6. For that even otherwise the disallowance of Rs. 1,97,227/- u/s 36(1) (va) on account of delayed payment of employee's contribution to PF and ESI should be set off with brought forward losses of earlier years. 7. For that the AO erred in not setting off with the brought forwarded losses of earlier year while making disallowance of Rs. 14,97,952/- u/s 43B being liability not paid during the year consisting of Professional Tax of Rs. 21,910 and Bonus of Rs. 14,76,042/-when the details of losses where duly mentioned in the TAX Audit Report and in the return of income filed by the assessee.” 3. The assessee had filed the appeal against the intimation issued under section 143(1) of the Act. It is mentioned in the appeal order of the Ld. CIT(A) that Gopal Dhara Tea Co. Pvt. Ltd. instituted this appeal for AY 2019-20 on 21.11.2024. However, the assessee had not uploaded Printed from counselvise.com Page | 3 I.T.A. No.: 347/KOL/2025 Assessment Year: 2019-20 M/s. Gopal Dhara Tea Co. Pvt. Ltd. the relevant mandatory documents i.e. Form No. 35, statement of facts, grounds of appeal, assessment order, copy of challan and the assessee had not filed any written submission in this regard. Deficiency notice was issued and the date of compliance fixed was 25.01.2025 and the same were sent at the e-mail ID: [e-mail], [e-mail]. Despite granting sufficient time and opportunity to the assessee to cure these deficiencies, no response had been filed nor the deficiencies had been cured. Hence, the appeal of the assessee for AY 2019-20 was dismissed although the same has been mentioned as AY 2021-22 in para 4 of the appeal order of the Ld. CIT(A). 4. Before us, it was argued by the Ld. AR that proper opportunity was not provided by the Ld. CIT(A) and there was no deficiency in the appeal memo as proper attachments were made and the appeal should have been decided vide a speaking order on merits but has not been done and even the A.Y. is incorrectly mentioned in the order. We have considered the submission made. Before the Ld. CIT(A) in the appeal, proper representation was not made on behalf of the assessee. The Ld. AR requested that the matter may be remitted to the Ld. CIT(A) while the Ld. DR supported the order of the Ld. CIT(A). Therefore, we deem it appropriate in the interest of justice and fair play that another opportunity needs to be provided to the assessee to represent his case properly before the Ld. CIT(A). We, therefore, set aside the order of the Ld. CIT(A) and remit the appeal to him to be decided afresh, who shall allow an opportunity of being heard to the assessee and thereafter pass an order in accordance with law. For statistical purposes, the appeal of the assessee is allowed. Printed from counselvise.com Page | 4 I.T.A. No.: 347/KOL/2025 Assessment Year: 2019-20 M/s. Gopal Dhara Tea Co. Pvt. Ltd. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24th July, 2025. Sd/- Sd/- [Sonjoy Sarma] [Rakesh Mishra] Judicial Member Accountant Member Dated: 24.07.2025 Bidhan (Sr. P.S.) Printed from counselvise.com Page | 5 I.T.A. No.: 347/KOL/2025 Assessment Year: 2019-20 M/s. Gopal Dhara Tea Co. Pvt. Ltd. Copy of the order forwarded to: 1. M/s. Gopal Dhara Tea Co. Pvt. Ltd., 17, Business Point, 2nd Floor, Ganesh Chandra Avenue, Chandni Chowk, Kolkata, West Bengal, 700013. 2. ITO, Ward-4(4), Kolkata. 3. Addl/JCIT(A)-Mysore. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata Printed from counselvise.com "