NOPANY FOUNDATION ,KOLKATA V. ITO, WARD 1(1), EXEMPTION, , KOLKATA

ITA 963/KOL/2025

AI Insights

This case involves an appeal by Nopany Foundation against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The primary contention was that the CIT(A) had passed an ex-parte order without providing sufficient opportunity for the assessee to be heard. The Income Tax Appellate Tribunal (ITAT) found the delay in filing the appeal to be justified and admitted the appeal for hearing. The ITAT decided to restore the case to the CIT(A) for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707017 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 05-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRINMAY BASAK
• Assessee Lawyers: AMIT AGRAWAL
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA No.963/KOL/2025 (नििाारण वर्ा /Assessment Year : 2017-2018) Nopany Foundation, Chandra Kunj, 3, Pretoria Street, 4th Floor, Camac Street, Kolkata Vs ITO, Ward-1(1), Exemption, Kolkata PAN No. :AAATN 2202 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Amit Agrawal, Advocate राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/07/2025 घोषणा की तारीख/Date of Pronouncement : 07/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 14.06.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. 2. Shri Amit Agrawal, ld. AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld. Sr. DR appeared on behalf of the revenue. 3. At outset, it is found that the appeal of the assessee is barred by 247 days. In this regard, the assessee has filed affidavit for condonation of delay stating sufficient reasons which are not found to be false and the reasons are plausible. The ld.Sr. DR also did not raise any serious objection. Thus, the delay of 247 days in filing the appeal is condoned and the appeal is admitted for hearing. 4. It was submitted by the ld. AR that the ld. CIT(A) has passed the impugned order without providing sufficient opportunity of being heard to ITANo.963/KOL/2025 2 the assessee. It was the submission that the order passed by the ld. CIT(A) is an exparte order. It was the prayer that if one more opportunity be provided to the assessee, the assessee would be able to substantiate its claim before the ld. CIT(A). 5. In reply, ld. Sr. DR vehemently supported the orders of the ld. Assessing Officer and ld. CIT(A). 6. I have considered the rival submissions. A perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR during the course of hearing prayed that the assessee may be given one more opportunity to substantiate its case before the ld. CIT(A). In such circumstances, in the interest of justice, I restore the issues in this appeal to the file of Id. CIT(A) for readjudicating the issues on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 07/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/07/2025 Prakash Kumar Mishra, Sr.P.S. ITANo.963/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "