RAHUL SPRINGS PRIVATE LIMITED,PANAGARH V. CIRCLE 1, DURGAPUR, DURGAPUR

ITA 1039/KOL/2025

AI Insights

This case involves an appeal by Rahul Springs Pvt. Ltd. against the order of the National Faceless Appeal Centre (CIT(A)), which was dismissed ex parte. The appeal was initially filed with a delay of 195 days, for which the assessee provided a plausible and valid reason, leading to the condonation of the delay. The main contention during the hearing was the lack of sufficient opportunity given to the assessee to present its case before the CIT(A). The Tribunal, considering the submissions and the interest of justice, decided to restore the matter to the CIT(A) for a fresh decision, ensuring that the assessee is provided adequate opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774910 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 14-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: RAJESH KUMAR MISHRA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1039/Kol/2025 Assessment Year: 2014-15 Rahul Springs Pvt. Ltd. Panagarh Bazar, G.T. Road, Panagarh, Paschim Bardhman, W.B – 713148. (PAN: AABCR2673N) Vs AO, Circle-1, Durgapur (Appellant) (Respondent) Assessee by : Shri Rajesh Kumar Mishra, Advocate Revenue by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2013-14/10274269 dated 28.08.2024. 2. Shri Rajesh Kumar Mishra, Advocate represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue. Printed from counselvise.com ITA No.1039/Kol/2025 Rahul Springs Pvt. Ltd. 2 3. The appeal has been filed by the assessee with a delay of 195 days. The assessee has filed an application for condonation of delay. The reasons in the application are plausible and valid. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits. 4. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issues involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim. 5. In reply, the ld. Sr. DR vehemently supported the orders of the authorities below. 6. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate Printed from counselvise.com ITA No.1039/Kol/2025 Rahul Springs Pvt. Ltd. 3 opportunity of being heard. The assessee shall cooperate in the re- adjudication proceedings before the ld. CIT(A) positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025. Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 02.09.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "