MONIKA GUPTA,KOLKATA V. ITO, WARD 30(1), , KOLKATA

ITA 1393/KOL/2025

AI Insights

The case involves Monika Gupta, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, which was initially passed ex parte. The original assessment was made under sections 147/144 of the Income Tax Act due to non-compliance by the assessee. The appellant argued that she was not given a reasonable opportunity of hearing, which was supported by the fact that multiple notices sent by the CIT(A) went unanswered. The Tribunal found merit in the appellant's request for a fair hearing and thus remitted the case back to the CIT(A) for a comprehensive re-evaluation, emphasizing the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778652 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALLOL MISTRY
• Assessee Lawyers: SIDHARTHA AGARWAL
• Keywords: Set aside; Opportunity of being heard; Reasonable cause; Principle of natural justice

Judgement Text

" P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA’SMC’ BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No. 1393 /Kol/2025 Assessment Year : 2017-18 Monika Gupta, C/O. Subash Agarwal & Associates, Advs, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd floor, Kolkata-700069 Vs. ITO, Ward 30(1), Kolkata PAN/GIR No. ADFPJ 2538 N (Appellant) .. ( Respondent) Assessee by : Shri Sidhartha Agarwal, Adv Revenue by : Shri Kallol Mistry, JCIT (Sr DR) Date of Hearing : 01/09/2025 Date of Pronouncement : 14/10/2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 23.09.2024 in Appeal No. CIT(A), NFAC/2016-17/10166028 passed for Assessment Year 2017-18. 2. The appeal is time barred by 212 days. The assessee has filed condonation petition supported with affidavit stating that the assessee was unaware of the appellate order being passed by the ld. CIT(A) as the physical Printed from counselvise.com ITA No.1393/KOL/2025 Assessment Year: 2017-18 P a g e 2 | 4 order has not been received. It is stated that only when the assessee enquired about the status of appeal filed before the ld. CIT(A) from the accountant then same order and notices were located in the income tax portal. Thereafter, immediately, the assessee contacted the tax advocate and filed the appeal. It is stated that due to this factor, the appeal was delayed. There was no malafide intention in not filing the appeal within the time. 3. I have gone through the averments made in the affidavit and thus, I am of the opinion that the assessee is prevented in filing the appeal belatedly and the delay in filing the appeal is due to reasonable cause. Consequently, I condone the delay of 212 days in filing the present appeal and admit the same for adjudication on merit. 3. At the time of hearing, ld AR submitted that the ld. CIT(A) has passed the impugned order ex parte without affording reasonable opportunity of hearing. He also submitted that the assessment order has been passed u/s.147/144 of the Act due to non-compliance from the side of the assessee. He requested to remit the matter back to the file of the AO. On the other hand, ld. Sr DR opposed to the prayer of ld. AR of the assessee. 4. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that the ld. CTI(A) has given four notices as is evident from the page 7 of the order and there was no response to the notices by the assessee to substantiate the claim with Printed from counselvise.com ITA No.1393/KOL/2025 Assessment Year: 2017-18 P a g e 3 | 4 documentary evidences. Therefore, ld. CIT(A) confirmed the addition made by the AO. Before me, ld. AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer. 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. CIT(A) 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 CIT(A) failing which the ld. CIT(A) 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 allowed for statistical purposes. Order dictated and pronounced in the open court on 14/10/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Kolkata: Dated 14/10/2025 B.K.Parida, Sr. PS (OS) Printed from counselvise.com ITA No.1393/KOL/2025 Assessment Year: 2017-18 P a g e 4 | 4 Copy of the Order forwarded to : By order Asst.Registrar, Itat, Kolkata Date Initial 1. Draft dictated on 2.9.25 Sr.PS 2. Draft placed before author 2.9. 25 Sr.PS 3. Draft proposed & placed before the second member AM 4. Draft discussed/approved by Second Member. AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/P S 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the SPS 1. The Appellant : Monika Gupta, C/O. Subash Agarwal & Associates, Advs, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd floor, Kolkata-700069 2. The Respondent : ITO, Ward 30(1), Kolkata 3. The CIT(A)-,NFAC, Delhi 4. Pr.CIT- 5. DR, ITAT, Kolkata 6. Guard file. //True Copy// Printed from counselvise.com "