PRABHA COMMERCIAL PVT. LTD.,KOLKATA V. INCOME TAX OFFCIER WARD-5(1), KOLKATA

ITA 336/KOL/2025

AI Insights

The case involves Prabha Commercial Pvt. Limited appealing against the order of the Commissioner of Income Tax (Appeals), which was passed ex-parte. The primary contention was the non-compliance of summons issued under section 131 of the Income Tax Act, leading to an assessment order under section 147 read with section 144. The Tribunal found that the CIT(Appeals) had not discussed the issue on merits and had dismissed the appeal due to non-appearance of the assessee. The Tribunal decided to remit the matter back to the CIT(Appeals) for a fair hearing, cautioning the assessee to cooperate in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787173 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 131

Judgement Text

" ITA No. 336/KOL/2025 (A.Y. 2013-2014) Prabha Commercial Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 336/KOL/2025 Assessment Year: 2013-2014 Prabha Commercial Pvt. Limited,…...……..…Appellant C/o. Baid & Company, Chartered Accountants, 10C, Ballygunge Circular Road, Kolkata-700019 [PAN:AAECP4719L] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Om Prakash Baid, Shri Dheerendra Baid, FCA and Shri Ami Chand Baid, C.A., appeared on behalf of the assessee Shri Mrinmoy Basak, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 17, 2025 Date of pronouncing the order: November 20, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 08.12.2024 passed for Assessment Year 2013-2014. Printed from counselvise.com ITA No. 336/KOL/2025 (A.Y. 2013-2014) Prabha Commercial Pvt. Limited 2 2. At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He also submitted that even the assessment order has been passed under section 147 r.w.s. 144 of the Act due to non-compliance of summons issued u/s, 131 of the Income Tax Act from the side of the assessee and returned unserved with postal remark ‘not known’. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals). 3. At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities. 4. I have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 147 read with section 144 of the Act as the assessee Printed from counselvise.com ITA No. 336/KOL/2025 (A.Y. 2013-2014) Prabha Commercial Pvt. Limited 3 remained non-compliant and failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 20/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 20th day of November, 2025 Printed from counselvise.com ITA No. 336/KOL/2025 (A.Y. 2013-2014) Prabha Commercial Pvt. Limited 4 Copies to :(1) Prabha Commercial Pvt. Limited, C/o. Baid & Company, Chartered Accountants, 10C, Ballygunge Circular Road, Kolkata-700019 (2) Income Tax Officer, Ward-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "