PROMISING EXPORTS PVT. LTD.,KOLKATA V. DCIT, CIRCLE 11(1), KOLKATA

ITA 1296/KOL/2025

AI Insights

The case involves Promising Exports Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-14. The primary contention was that the CIT (A) had dismissed their appeal ex-parte without addressing the merits of the case, which the appellant argued violated Section 250(6) of the Income-tax Act, 1961. The Tribunal agreed with the appellant's position and restored the case to the CIT (A) for a decision on the merits, emphasizing the need for a fair hearing and proper adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779949 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 16-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: MANISH TIWARI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1296/KOL/2025 (Assessment Year:2013-14) Promising Exports Pvt. ltd. 229, A.J.C Bose Road, Room No.2A, Kolkata-700020, West Bengal Vs. DCIT, Circle 11(1) Aaykar Bhawan Poorva, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AABCP4796N Assessee by : Shri Manish Tiwari, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 08.10.2025 Date of pronouncement: 15.10.2025 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 27.03.2025 for the AY 2013-14. 02. It appears from the report of the registry that the appeal has been filed with a delay of 16 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. In our opinion, the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal. 03. The ld. Counsel for the assessee submitted that the learned CIT (A) passed an ex-parte order without deciding the issue on merit Printed from counselvise.com Page | 2 ITA No.1296/KOL/2025 Promising Exports Pvt. ltd.; A.Y. 2013-14 thereby violating the provisions of Section 250(6) of the Income-tax Act, 1961 (the Act). The learned Authorized Representative therefore prayed that the order passed by the learned CIT (A) is not sustainable under the Act. The learned Authorized Representative submitted that the appeal of the assessee may kindly be restored to the file of the learned CIT (A) with a direction to decide the same on merit in the interest of justice and fair play. 04. The learned DR on the other hand fairly agreed that the appeal was dismissed ex-parte in limine and 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 the first appellate authority has decided the appeal without deciding the issue on merit as the learned CIT (A) passed the order in limine, dismissing the appeal of the assessee on the ground that the assessee has not responded to the notice issued u/s 250(6) of the Act. In our opinion, the ends of justice would be well served if the appeal of the assessee is restored to the file of the learned CIT (A) for adjudication afresh. Accordingly, we restore the appeal of the assessee to the file of the learned CIT (A) to decide the issue on merit after affording reasonable opportunity of hearing the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 15.10.2025 Printed from counselvise.com Page | 3 ITA No.1296/KOL/2025 Promising Exports Pvt. ltd.; A.Y. 2013-14 Sudip Sarkar, Sr.PS 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 "