M/S. RANGOLEE SHARE HOUSE PVT. LTD., ,VARANASI V. ITO, WARD 12(1), , KOLKATA

ITA 715/KOL/2025

AI Insights

This case involves an appeal by M/s Rangolee Share House Pvt. Ltd against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Year 2011-2012. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without providing a sufficient opportunity to be heard. The assessee, represented by Shri Manoj Kataruka, AR, argued for restoration to the file of the AO to present all necessary evidence. The revenue, represented by Smt. Pampa Ray, JCIT-Sr.DR, supported the decisions of the AO and CIT(A). The Tribunal, considering the circumstances, decided to grant another opportunity to the assessee while imposing a cost for non-cooperation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708866 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2011-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PAMPA RAY
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.715/KOL/2025 (नििाारण वर्ा / Assessment Year :2011-2012) M/s Rangolee Share House Pvt. Ltd C-27/273C-13, 1st Floor, Das Nagar, Maldahia, Varanasi, Uttar Pradesh Vs ITO-12(1), Kolkata PAN No. : AACCR 6658 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Manoj Kataruka, AR राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.07.2023 for the Assessment Year 2011-2012. 2. Shri Manoj Kataruka, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue. 3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 5. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). ITA No.715/KOL/2025 2 6. I have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to submit its reply to the show cause notice issued by the AO. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee, I impose a cost of Rs.25,000/-(Rupees Twentyfive Thousand only) on the assessee to be payable 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 AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee shall cooperate in the readjudication proceeding before the AO positively. ITA No.715/KOL/2025 3 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "