MAGAN MAL SETHIA,KOLKATA V. ITO, WARD 33(1), KOLKATA

ITA 181/KOL/2025

AI Insights

This case involves an appeal by Magan Mal Sethia against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2015-2016. The primary contention was that the CIT(A) dismissed the appeal without providing sufficient opportunity for the assessee to be heard. The assessee, represented by Shri Miraj D Shah, AR, argued that he was not given a fair chance to present evidence supporting his claims. The revenue, represented by Shri Sandeep Lakra, Sr. DR, supported the decisions of the Assessing Officer and CIT(A), asserting that no evidence was produced at either level of assessment. The Tribunal, considering the request for a fair hearing, decided to remand the case back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774010 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 22-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANDEEP LAKRA
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.181/KOL/2025 (निर्धारण वर्ा /Assessment Year :2015-2016) Magan Mal Sethia, 5 Russel Street, Kolkata-700071 Vs ITO, Ward-33(1), Kolkata PAN No. :ALOPS 2055 G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Sandeep Lakra, Sr. DR सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 05.12.2024 for the assessment year 2015-2016. 2. 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. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). Printed from counselvise.com ITANo.181/Kol/2025 2 4. We have considered the rival submissions. As it is noticed from the impugned order the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. 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. CIT(A), the assessee could be able to provide all the details before the ld. CIT(A) to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/09/2025 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// Printed from counselvise.com "