RAJEEV NAIN MISHRA,GANGTOK V. ITO, WARD 3(1), GANGTOK

ITA 1916/KOL/2025

AI Insights

This case involves an appeal by Rajeev Nain Mishra against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-14. The primary contention was that the order was passed without providing sufficient opportunity to the assessee, thus lacking natural justice. Both the assessee's counsel and the Departmental Representative agreed that the appeal should be set aside due to the procedural impropriety. The Tribunal noted that the lower authorities had decided the case ex-parte and without addressing the merits, which led to the restoration of the appeal to the AO for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786059 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: GIRIDHAR DHELIA
• Keywords: Set aside; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1916/KOL/2025 (Assessment Year: 2013-14) Rajeev Nain Mishra Rajeev Electronics, Palzor Road, Gangtok Sikkim-737101 Vs. ITO, Ward 3(1), Gangtok Aaykar Bhawan Poorva, Bhanupath, Nearwhite Hall, Gangtok-737103, Sikkim (Appellant) (Respondent) PAN No. AUKPM3609H Assessee by : Shri Giridhar Dhelia, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.10.2025 Date of pronouncement: 28.10.2025 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 26.06.2025 for the AY 2013-14. 02. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. 03. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 04. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was Printed from counselvise.com Page | 2 ITA No.1916/KOL/2025 Rajeev Nain Mishra; A.Y. 2013-14 decided ex-parte by both the lower authorities. 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. Therefore, in the interest of justice and fairplay, 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. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.10.2025 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 "