MD ROFIKUL ISLAM,MURSHIDABAD V. DCIT CIRCLE 42, MURSHIDABAD

ITA 1740/KOL/2024

AI Insights

This case involves an appeal by Md. Rofikul Islam against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The primary issue was the non-appearance of the assessee before the Ld. CIT(A), which led to the initial appeal being decided without his input. The Income Tax Appellate Tribunal, Kolkata, after considering the circumstances and the principles of natural justice, decided to restore the case to the Ld. CIT(A) for a fresh hearing, provided the assessee pays a specified cost to the Legal Aid Services.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32884 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 1740/Kol/2024 (Assessment Year 2017-18) Md. Rofikul Islam, X Antarwipa Bhasaipaikar, Samserganj Murshidabad [PAN: AAMPI6275M] ….................................. Appellant vs. DCIT, Circle-42, Murshidabad, Office of the Assistant Commissioner of Income Tax, Circle-42, Murshidabad Behrampur, West Bengal - 700069 ................................... Respondent Appearances by: Assessee represented by : Tarak Jaiswal, Advocate Department represented by : Nicholash Murmu, Addl. CIT DR Date of concluding the hearing : 27.03.2025 Date of pronouncing the order : 27 .03.2025 O R D E R PER BENCH This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1056611251(1) dated 27.09.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18. 2. Shri Tarak Jaiswal, Advocate appeared on behalf of the assessee and Shri Nicholash Murmu, Addl. CIT, DR appeared on behalf of the Revenue. 2 ITA No. 1740/Kol/2024 Md. Rofikul Islam 3. The Registry has recorded that the appeal of the assessee is time barred by 262 days. However, the assessee has filed a clarification that there is no delay (placed at pages 122-129 of its paper book). The detailed explanation of the assessee has been perused and the claim of the assessee is found to be reasonable and it is held that there is no delay in the filing of the said appeal. 3.1. In relation to merit it was submitted by the Ld. AR that unfortunately the assessee has not appeared before the Ld. CIT(A). Hence, the Ld. AR prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the issue to his file for adjudication afresh. Ld. Sr. DR opposed this prayer of the assessee. 4. Since the assessee, despite being provided with sufficient opportunities of hearing before the Ld. CIT(A), did not present itself in the appellate proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view that in the interests of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT(A) for adjudication afresh subject to the assessee paying a cost of Rs. 10,000/- (Rupees Ten Thousand) 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 Ld. CIT(A) 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. 5. In the result, the appeal of the assessee is partly allowed for statistical purpose subject to above directions. Order dictated and pronounced in the open court on 27.03.2025. Sd/- Sd/- (Sanjay Awashti) (George Mathan) Accountant Member Judicial Member 3 ITA No. 1740/Kol/2024 Md. Rofikul Islam Dated: 27.03.2025 AK, P.S. Copy of the order forwarded to: 1. Md. Rofikul Islam 2. DCIT, Circle-42, Murshidabad 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "