MRS DEVYANI ASHRA,KOLKATA V. DCIT, CIR. 22, KOLKATA

ITA 750/KOL/2024

AI Insights

This case involves an appeal by Mrs. Devyani Ashra against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed ex-parte. The primary contention of the appellant was that the appeal was decided without her compliance or the consideration of the merits, due to non-service of hearing notices. The Assessing Officer had made additions amounting to Rs. 1,76,55,050 on five issues due to non-submission of required details by the assessee's representative. The Tribunal noted the absence of proper representation and the opportunity for the assessee to present her case at both the AO and CIT(A) levels, leading to the decision to remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472671 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 02-07-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी राजपाल यादव, उपाÚय¢ एबं Įी राजेश क ुमार, लेखा सदèय क े सम¢ [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 750/Kol/2024 Assessment Year: 2012-13 Mrs. Devyani Ashra (PAN: AEBPA 9289 C) Vs. DCIT, Circle-22, Kolkata Appellant / ) अपीलाथȸ ( Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 02.07.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 08.10.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Mrs. Devyani Ashra For the Respondent/ राजèव कȧ ओर से Shri Arun Kumar Meena, Addl. CIT Sr. D.R ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 21.02.2024 for the AY 2012-13. 2 I.T.A. No.750/Kol/2024 Assessment Year: 2012-13 Mrs. Devyani Ashra 2. The assessee has challenged the order passed by the Ld. CIT(A) on the ground of being ex-parte passed in liminie besides challenging on merits. At the outset, the assessee Mrs. Devyani Ashra ,who appeared herself personally to attend the proceedings, submitted before the Bench that before the Ld. CIT(A) the appeal was decided ex-parte in liminie without considering the merits of the case. The assessee candidly admitted that there was no compliance before the Ld. CIT(A) due to the fact that the notice issued fixing the date of hearing were not served on the assessee. Further the assessee submitted that even before the AO the additions are made for the want of reply/details/submissions on behalf of assessee though the case was represented through Shri Gourav Jain, CA. Therefore, the assessee submitted that in the interest of justice and fair play one more opportunity be given so that the case could be represented on merit and decided accordingly. 3. The Ld. D.R on the other hand submitted that before the both the authorities below the assessee has not complied as there was no appearance registered by the assessee and therefore may be decided on merit at this forum itself. 4. After hearing the rival contentions and perusing the material on record, we find that before the AO though the counsel of the assessee Mr. Gaurav Jain, CA appeared however the details sought by the AO were not furnished resulting into the addition of Rs. 1,76,55,050/- on five issues. We note that even before the Ld. CIT(A) , the assessee did not appear and the case were decided ex-parte in liminie without considering the case on merit. The assessee is an advocate and solicitor by profession. Considering the pleadings of the assessee, we are of considered opinion that verification is required at the level on AO to examine the various evidences/documents. Accordingly, in the interest of justice and fair play, we restore the issue to the file of AO with the direction to decide the same afresh after affording a reasonable opportunity of hearing to the assessee. The assessee is also directed to be diligent and cooperate in the conclusion of the matter. Accordingly the appeal of the assessee is allowed for statistical purpose. 3 I.T.A. No.750/Kol/2024 Assessment Year: 2012-13 Mrs. Devyani Ashra 5. In the result, the appeals of the assessee is allowed for statistical purpose. Order is pronounced in the open court on 8th October, 2024 Sd/- Sd/- (Rajpal Yadav /राजपाल यादव) (Rajesh Kumar/राजेश क ुमार) Vice-President/उपाÚय¢ Accountant Member/लेखा सदèय Dated: 8th October, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Mrs. Devyani Ashra, 11/4D, Chakraberia Road (North), Kolkata- 700020 2. Respondent – DCIT, Circle-22, Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "