M/S. PARADISE RESIDENCY PRIVATE LIMITED,KOLKATA V. ITO, WARD 2(1), , KOLKATA

ITA 823/KOL/2025

AI Insights

The case involves M/s Paradise Residency Pvt. Ltd, the appellant, who filed an appeal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2008-2009. The primary contention was that the CIT(A) dismissed the appeal without providing a sufficient opportunity for the assessee to be heard and did not consider the written submissions made during the appellate proceedings. The CIT-DR supported the lower authorities' decisions, arguing that the assessee was non-cooperative and failed to provide necessary details. The Tribunal found merit in the assessee's argument that their submissions were not considered and decided to remand the case back to the CIT(A) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772539 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2008-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: SUNIL SURANA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.823/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2008-2009) M/s Paradise Residency Pvt. Ltd 85, Metcalfe Street, 2nd Floor, Kolkata-700013 Vs ITO, Ward-2(1), Kolkata PAN No. :AAECP 0891 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Sunil Surana, AR रधजस्व की ओर से /Revenue by : Shri Sanat Kumar Raha, CIT-DR सुनवाई की तारीख / Date of Hearing : 11/08/2025 घोषणा की तारीख/Date of Pronouncement : 28/08/2025 आदेश / O R D E R Per Pradip Kumar Choubey, JM : The assessee has filed the instant appeal against the order dated 14.02.2025, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2008-2009. 2. Ld. AR, at the outset, submitted that the appeal of the assessee has been dismissed by the ld.CIT(A) without affording sufficient opportunity of being heard. Ld.AR further submitted that the ld. CIT(A) has not considered the written submission filed during the course of appellate proceedings. Accordingly, ld.AR prayed that if one more opportunity is provided, the assessee would be able to substantiate its case before the ld.CIT(A). 3. On the other hand, ld. CIT-DR vehemently supported the orders of the lower authorities and submitted that the assessee was unable to provide the details as called for by the ld.CIT(A) and even the assessee Printed from counselvise.com ITA No.823/KOL/2025 2 was non-cooperative before the ld.CIT(A). Therefore, ld.CIT-DR prayed that orders of the authorities below deserve to be upheld. 4. Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(A) in its order at para 4.1 has mentioned regarding non-compliance on the part of the assessee. Ld. CIT(A) in para 6.3 has mentioned that the assessee has not uploaded its submissions if filed any. Since the assessee could not explain to prove the identity, creditworthiness and genuineness of the transactions, therefore, the ld. CIT(A) dismissed the appeal confirming the order of the Assessing Officer. However, looking to the facts of the case and the submissions of the ld.AR of the assessee that the submission of the assessee has not been taken into consideration by the ld. CIT(A) wherein the assessee has explained the transaction is genuine, therefore, in the interest of justice, we restore the issues in this appeal to the file of ld.CIT(A) to adjudicate the issue afresh after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. CIT(A), positively. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28/08/2025 Sd/- (RAJESH KUMAR) Sd/- (PRADIP KUMAR CHOUBEY) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 28/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.823/KOL/2025 3 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// Printed from counselvise.com "