NAVEEN COMMODEAL PVT. LTD.,KOLKATA V. ITO, WARD - 6(1), KOLKATA

ITA 603/KOL/2024

AI Insights

This case involves an appeal by Naveen Commodeal Pvt. Ltd. against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2009-2010. The primary contention of the assessee was that the Assessing Officer (AO) made additions without considering relevant documents, and that notices during the appellate proceedings were not served, leading to a dismissal of their appeal. The Senior Departmental Representative (Sr. DR) argued that the assessee was given proper opportunities to present documents, which were not complied with. The Tribunal found that the CIT(A) had indeed issued notices to the assessee, but there was non-compliance in providing the required documents. In the interest of justice, the Tribunal decided to restore the issues to the CIT(A) for a fresh decision, ensuring the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313024 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUSANTA SHAH
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.603/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2009-2010) Naveen Commodeal Pvt. Ltd. 184, 1st Floor, Lenin Sarani, Kolkata Vs ITO, Ward-6(1), Kolkata PAN No. :AACCN 9633 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Susanta Shah, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/05/2025 घोषणा की तारीख/Date of Pronouncement : 01/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 30.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060253423(1), for the assessment year 2009-2010. 2. Shri Miraj D Shah, AR appeared on behalf of the assessee. Shri Susanta Shah, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld AR that the AO has made additions without considering the relevant documents produced by the assessee. It was submitted that in appellate proceedings, though it has been mentioned by the ld. CIT(A) in its order that notices were issued, however, the same have not been served on the assessee, which enabled the assessee to pursue the matter before the ld. CIT(A), resulting into dismissal of the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file ITA No.603/KOL/2024 2 of ld. CIT(A) to decide the issue afresh enabling the assessee to file the relevant documents to substantiate his claim. 4. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(A) during the course of appellate proceedings, however, the ld CIT(A) has dismissed the appeal of the assessee for not justifying the claim. Further on perusal of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication the issues afresh after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/05/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/05/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.603/KOL/2024 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "