ONKAR AGENCIES PVT. LTD.,KOLKATA V. ITO, WD. 1(2), KOLKATA

ITA 139/KOL/2024

AI Insights

This case involves an appeal by Onkar Agencies Private Ltd. against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2010-2011. The primary contention was the alleged lack of proper opportunities granted to the assessee by the CIT(A) to present its case. The revenue argued that adequate opportunities were provided but the assessee failed to comply with the document requirements. The Tribunal found that notices were indeed issued but no compliance was made by the assessee. In the interest of justice, the Tribunal decided to remand the matter back to the CIT(A) for a fresh adjudication, imposing a cost on the assessee for non-cooperation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360817 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2010-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BONNIE DEBBARMA
• Assessee Lawyers: AMAN KUMAR
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.139/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) Onkar Agencies Private Ltd. 1st Floor, Room No.27A, 2B, Grant Lane, Bowbazar, Kolkata Vs ITO, Ward-1(2), Kolkata PAN No. :AAACO 9845 Q (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Aman Kumar, AR रधजस्व की ओर से /Revenue by : Shri Bonnie Debbarma, Sr. DR सुनवाई की तारीख / Date of Hearing : 19/05/2025 घोषणा की तारीख/Date of Pronouncement : 19/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 29.11.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058294333(1) for the assessment year 2010-2011. 2. Shri Aman Kumar, AR on behalf of the assessee. Shri Bonnie Debbarma, Sr. DR appeared on behalf of the revenue. 3. It was the submission that the assessee has not been granted proper opportunities by the ld. CIT(A). Therefore, it was prayed by the ld. AR that the assessee may be given one more opportunity to represent its case before the ld. CIT(A). 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 ITA No.139/Kol/2024 2 authorities below. It was submitted that the order passed by the ld. CIT(A) deserve to be upheld. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), at para 3.1 clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee. Thus, in the interest of justice, we restore the issues in this appeal to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.50,000/-(Rupees Fifty Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. 6. In the result, appeal of the assessee is partly allowed for statistical purposes subject to above directions. Order dictated and pronounced in the open court on 19/05/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 19/05/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.139/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// "