NAINA DEVI COMMERCE PRIVATE LIMITED,KOLKATA V. ITO, WARD - 6(3), KOLKATA

ITA 628/KOL/2024

AI Insights

The case involves Naina Devi Commerce Pvt. Ltd., the appellant, contesting an ex-parte decision by the Commissioner of Income Tax (Appeals) - NFAC, Delhi, for the Assessment Year 2013-14. The appellant's counsel argued that the appeal was dismissed in limine without substantive discussion on merits due to the assessee's unawareness of the hearing dates, as notifications were sent only to the accountant's email. The Departmental Representative supported the lower authorities' decision. The Tribunal found that the CIT(A) had not adhered to the procedural requirements of Section 250(6), which mandates a detailed decision on the points of determination and reasons thereof. Consequently, the Tribunal restored the matter to the CIT(A) for a comprehensive re-evaluation on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 469677 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 30-07-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2024
• Other Referred Cases: Mst. Katiji & Ors. vs. State of U.P.
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 628/Kol/2024 Assessment Year: 2013-14 Naina Devi Commerce Pvt. Ltd. (PAN: AACCN 9537 E) Vs. ITO, Ward-6(3), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 30.07.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.10.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Manish Tiwari, A.R For the Respondent/ राजèव कȧ ओर से Shri P. P. Barman, Addl. CIT, Sr. D.R ORDER / आदेश Per Rajesh Kumar, AM: This is an 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 31.01.2024 for the AY 2013-14. 2. At the outset, the ld. Counsel for the assessee submitted that the appellate order has been passed ex-parte by the Ld. CIT(A) thereby dismissing the appeal of the assessee in liminie without discussing and deciding the issues on merit. The Ld. A.R submitted that though the Ld. CIT(A) in the appellate proceedings allowed the four hearings to the assessee on 27.11.2023, 18.12.2023, 3.1.2024 and 31.01.2024 for 2 I.T.A. No.628/Kol/2024 Assessment Year: 2013-14 Naina Devi Commerce Pvt. Ltd. which the notices were sent on the email of the accountant and therefore the assessee was not knowing about the dates of hearing. As a result, the same could not be attended before the appellate authority. The Ld. A.R therefore submitted that in the interest of justice and fair play, the assessee may kindly be given one more opportunity to present its case on merit before the Ld. CIT(A), so the same could be decided on merit. 3. The Ld. D.R on the other hand relied on the order of authorities below. 4. After hearing the rival contentions and perusing the material on record, we find that undisputedly the appellate order passed ex-parte in liminie without discussing and deciding the issue on merit which is in clear violation of provision of Section 250(6) which provides that the Ld. CIT(A) has to state the point of determination and also the decision thereon and reasons for the said decision which has not been done by the appellate authority. Therefore the interest of justice would be well served if the appeal is restored to the file of Ld. CIT(A) to decide the issue on merit which is in accordance with the decision of Hon’ble Apex Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC). Consequently we restore the appeal to the file of Ld. CIT(A) with the direction to decide the same on merit after giving a reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 9th October, 2024 Sd/- Sd/- (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) (Rajesh Kumar/राजेश क ुमार) Judicial Member/ÛयाǓयक सदèय Accountant Member/लेखा सदèय Dated: 9th October, 2024 SM, Sr. PS 3 I.T.A. No.628/Kol/2024 Assessment Year: 2013-14 Naina Devi Commerce Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Naina Devi Commerce Pvt. Ltd., 2, Khetra Das Kolkata, Bowbazar, S.O. Kolkata-700012 2. Respondent – ITO, Ward-6(3), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "