RADHARANI NATURAL MARBLE PVT. LTD.,KOLKATA V. I.T.O., WARD - 4(2), KOLKATA

ITA 2996/KOL/2025

AI Insights

The case involves Radharani Natural Marble Private Limited, the appellant, contesting an order from the Additional/Joint Commissioner of Income Tax (Appeals)-1, Coimbatore, for the Assessment Year 2013-2014. The appellant had opted for the Vivad Se Vishwas Scheme, 2020, and filed the necessary forms, leading to the issuance of a Certificate in Form No. 3, which determined the amount payable under the scheme. However, the appellant did not pay the amount, resulting in the dismissal of their appeal as infructuous by the Additional/JCIT(Appeals). The Tribunal found it necessary to set aside this dismissal and remand the case for a new hearing to ensure the principles of natural justice were upheld.

• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: 2013-2014
• Appeal Filed On: 08-12-2025
• Laws Referred To: Vivad Se Vishwas Scheme, 2020, Section 5(1) of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" ITA No. 2996/KOL/2025 (A.Y. 2013-2014) Radharani Natural Marble Private Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2996/KOL/2025 Assessment Year: 2013-2014 Radharani Natural Marble Private Limited,…………………………………….…...…Appellant Continental Building, 83/2/1/, Topsia Road (South), 6th Floor, Room No. 602, Kolkata-700046 [PAN:AADCR3369K] -Vs.- Income Tax Officer,………………………....Respondent Ward-4(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri A.N. Keshari, FCA, appeared on behalf of the assessee Smt. Sima Das Biswas, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: February 23, 2026 Date of pronouncing the order: March 27, 2026 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Additional /Joint Commissioner of Income Tax (Appeals)-1, Coimbatore dated 07.10.2025 passed for Assessment Year 2013-2014. Printed from counselvise.com ITA No. 2996/KOL/2025 (A.Y. 2013-2014) Radharani Natural Marble Private Limited 2 2. From the record, it is seen that before the ld. CIT(Appeals), the assessee opted for the Vivad Se Vishwas Scheme, 2020 and has duly filed Form Nos. 1 & 2 and the Designated Authority has issued the Certificate in Form No. 3 under Section 5(1) of the Act dated 19.02.2021 determining the amount payable under the Scheme. Under the statutory provision, once the certificate in Form No.3 has been issued, the assessee has not paid the amount. but the ld. Addl./JCIT(Appeals) dismissed the appeal of assessee as infructuous. 3. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. Addl./JCIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Addl./JCIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Addl./JCIT(Appeals) failing which the ld. Addl./JCIT(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 in the appeal are partly allowed for statistical purposes. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 27/03/2026. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 27th day of March, 2026 Printed from counselvise.com ITA No. 2996/KOL/2025 (A.Y. 2013-2014) Radharani Natural Marble Private Limited 3 Copies to :(1) Radharani Natural Marble Private Limited, Continental Building, 83/2/1/, Topsia Road (South), 6th Floor, Room No. 602, Kolkata-700046 (2) Income Tax Officer, Ward-4(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Addl./JCIT(Appeals)-1, Coimbatore; (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 "