PUNCHA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,BANKURA V. I.T.O., WARD - 3(1), BANKURA

ITA 1842/KOL/2025

AI Insights

The case involves PunchaSamabay Krishi Unnayan Samity Limited, the appellant, contesting an ex-parte order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2019-20. The appellant argued that both the lower authorities passed their orders without a proper hearing, which led to a request for the case to be remanded back to the AO for a decision based on merits. The Departmental Representative did not oppose this request. The Tribunal found that the previous proceedings did not comply with the legal requirements for a fair hearing, specifically referencing Section 250(6) of the Income Tax Act, which mandates a reasoned decision after a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842209 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Appeal Filed On: 18-08-2025
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: ARVIND AGARWAL
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1842/KOL/2025 (Assessment Year: 2019-20) PunchaSamabay Krishi Unnayan Samity Limited Puncha, Teleberia, B.O. Teliberia, Bankura, Kolkata- 700722144, West Bengal Vs. ITO Ward 3(1) Aaykar Bhawan, ChandariDihi, Kenduadihi, Bankura, West Bengal, Pin-722101 (Appellant) (Respondent) PAN No. AABAP9285A Assessee by : Shri Arvind Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 05.02.2026 Date of pronouncement: 26.02.2026 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 19.06.2025 for the AY 2019-20. 2. The ld. Counsel for the assessee submitted that both the ld. lower authorities have passed ex-parte orders. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO, so that issue could be decided on merit afresh . 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee. Printed from counselvise.com Page | 2 ITA No. 1842/KOL/2025 PunchaSamabay Krishi Unnayan Samity Limited; A.Y. 2019-20 2.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently the assessment as well as appellate order were decided ex-parte by both the authorities below. We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex- parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Similarly the assessment was also framed ex-parte. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 1842/KOL/2025 PunchaSamabay Krishi Unnayan Samity Limited; A.Y. 2019-20 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 "