MD SAROWAR HOSSAIN PURKAIT,KOLKATA V. I.T.O., WARD - 32(3), KOLKATA

ITA 1528/KOL/2025

AI Insights

The case involves Md. Sarowar Hossain Purkait, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-2018. The CIT(Appeals) had passed an ex-parte order due to non-compliance by the assessee, which was initially under section 144 of the Income Tax Act. The Tribunal found that the CIT(Appeals) had not discussed the issue on merits and had dismissed the appeal primarily due to the non-appearance of the assessee. The Tribunal's decision to remit the case back to the CIT(Appeals) was aimed at ensuring a fair hearing and adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784246 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 15-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" ITA No. 1528/KOL/2025 (A.Y. 2017-2018) Md. Sarowar Hossain Purkait 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1528/KOL/2025 Assessment Year: 2017-2018 Md. Sarowar Hossain Purkait,………...……Appellant 48, Dilkhusha Street, Karaya, Circus Avenue, Kolkata-700017 [PAN:CEPPP5139E] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-32(3), Kolkata, Income Tax Office, 10B, Middleton Road, Kolkata-700071 Appearances by: Shri C.M. Roy, A.R., appeared on behalf of the assessee Shri Manas Mondal, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 10, 2025 Date of pronouncing the order: November 12, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.12.2024 passed for Assessment Year 2017-2018. 2. At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without Printed from counselvise.com ITA No. 1528/KOL/2025 (A.Y. 2017-2018) Md. Sarowar Hossain Purkait 2 giving opportunities to the assessee. He also submitted that even the assessment order has been passed under section 144 of the Act due to non-compliance from the side of the assessee. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals). 3. On the other hand, ld. Sr. Departmental Representative supported the orders of lower authorities. 4. I have heard the rival submissions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the AO. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s.144 of the Act as the assessee remained non-compliant and failed to produce any evidence in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Printed from counselvise.com ITA No. 1528/KOL/2025 (A.Y. 2017-2018) Md. Sarowar Hossain Purkait 3 CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 12/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 12th day of November, 2025 Copies to :(1) Md. Sarowar Hossain Purkait, 48, Dilkhusha Street, Karaya, Circus Avenue, Kolkata-700017 (2) Income Tax Officer, Ward-32(3), Kolkata, Income Tax Office, 10B, Middleton Road, Kolkata-700071 Printed from counselvise.com ITA No. 1528/KOL/2025 (A.Y. 2017-2018) Md. Sarowar Hossain Purkait 4 (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "