M/S. KASTURI HOME PVT. LTD.,KOLKATA V. .I.T.O., WARD - 3(1), , KOLKATA

ITA 1775/KOL/2024

AI Insights

This case involves an appeal by M/s Kasturi Home Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was dated 27.06.2024 for the Assessment Year 2008-09. The primary contention was that the CIT(A) had dismissed the appeal ex-parte without proper consideration or adherence to procedural requirements under Section 250(6) of the Income Tax Act. The assessee argued that despite their absence, the CIT(A) was obligated to provide a reasoned decision, which was not done. The Departmental Representative acknowledged the non-cooperation of the assessee but left the decision to the wisdom of the Bench.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35961 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1775/Kol/2024 Assessment Year: 2008-09 M/s Kasturi Home Pvt. Ltd. (PAN: AADCK 0548 F) Vs. ITO, Ward-3(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 09.12.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 17.12.2024 For the assessee/ Ǔनधा[ǐरती कȧ ओर से Shri Sunil Surana, A.R For the revenue / राजèव कȧ ओर से Shri Abhijit Kundu, CITDR ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.06.2024 for the AY 2008-09. 2. At the outset, the Ld. Counsel for the assessee stated that the First Appellate Authority has passed the order ex-parte dismissing the appeal in liminie when the assessee failed to respond on the various dates given by the First Appellate Authority. The Ld. A.R submitted that even if the assessee, no one was appeared even then Ld. 2 I.T.A. No.1775/Kol/2024 Assessment Year: 2008-09 M/s Kasturi Home Pvt. Ltd. CIT(A) in terms of Section 250(6) of the Act is under obligation to state the point of determination and his decision thereon along with the reasons for taking such decision. However, nothing of the sort has been done by the Ld. CIT(A). Therefore, the assessee may kindly be given one more opportunity of presenting its case before the Ld. CIT(A). 3. The Ld. D.R on the other hand relied on the order of authorities below by submitting that the assessee was not co-operative before the appellate authority however left the issue to the wisdom of the Bench. 4. After hearing the rival contentions and perusing the material on record including the provisions of section 250(6), we note that the Ld. CIT(A) has dismissed the appeal in liminie without conforming to the provisions of Section 250(6) which requires the Ld. CIT(A) to state the point for determination, decision thereon and reasons for arriving at such decision however the order has been passed in violation of said section. Under the circumstances, we are of the view that the ends of justice could be well served if the issue is restored to the file of Ld. CIT(A) to decide the same on merit after affording the reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 17th December, 2024 Sd/- Sd/- (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) (Rajesh Kumar/राजेश क ुमार) Judicial Member/ÛयाǓयक सदèय Accountant Member/लेखा सदèय Dated: 17th December, 2024 SM, Sr. PS 3 I.T.A. No.1775/Kol/2024 Assessment Year: 2008-09 M/s Kasturi Home Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- M/s Kasturi Home Pvt. Ltd., 85, 2nd Floor, Metcalfe Street, Kolkata- 700013 2. Respondent – ITO, Ward-3(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "