OAS REALTY PVT. LTD.,SOUTH TWENTY FOUR PARGANAS V. I.T.O., WARD - 14(1), KOLKATA

ITA 1831/KOL/2025

AI Insights

The case involves OAS Realty Private Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2022-23. The appeal was initially dismissed ex-parte by the CIT (A) due to non-response from the assessee to various notices. The assessee's counsel explained the delay in filing the appeal, which was condoned by the Tribunal. The Tribunal found the ex-parte decision to be in violation of procedural norms and restored the case to the CIT (A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785637 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 14-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Assessee Lawyers: ASHISH RUSTAGI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1831/KOL/2025 (Assessment Year: 2022-23) OAS Realty Private Ltd. C/o Ramjan Ali Seikh, Bibirhati More, Bakrahat, S.O. Sajua, south 24 Paraganas, PIN-743377, West Bengal Vs. ITO, Ward 14(1), Kolkata (Appellant) (Respondent) PAN No. AABCO1647F Assessee by : Shri Ashish Rustagi, AR Revenue by : Shri P.N. Barnwal, DR Date of hearing: 16.10.2025 Date of pronouncement: 27.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.05.2025 for the AY 2022-23. 02. At the outset, we note that the appeal of the assessee is barred by limitation by 14 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. DR did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal as under. Printed from counselvise.com Page | 2 ITA No.1831/KOL/2025 OAS realty Private Ltd.; A.Y. 2022-23 03. At the outset, the ld. Counsel for the assessee submitted before the Bench that the learned CIT (A) has passed ex-parte order without deciding the issues on merits. The ld AR submitted that the ld. Counsel for the assessee did not response to the various notices issued by the ld. CIT (A) and the learned CIT (A) passed the appellate order dismissing the appeal. The learned Authorized Representative therefore prayed that the appeals may kindly be restored to the file of the learned CIT (A) so that the same could be decided on merit in the interest of justice and fairplay. 04. The ld. DR on the other hand left the issue to the wisdom of the Bench. 05. After hearing the rival contentions and perusing the materials available on record, we find that apparently the appeal was decided ex- parte dismissing the appeal in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.10.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.1831/KOL/2025 OAS realty Private Ltd.; A.Y. 2022-23 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "