RITIKA JALAN,KOLKATA V. ITO, WARD 43(5), KOLKATA

ITA 822/KOL/2024

AI Insights

The case involves Ritika Jalan, who appealed against the order passed by the Income Tax Officer (ITO), Ward 43(5), Kolkata, which was confirmed by the CIT(A), National Faceless Appeal Centre, Delhi. The original order included additions to the assessee's income based on unexplained cash deposits in bank accounts. The ITAT noted the assessee's repeated non-compliance with procedural requirements at both the assessment and appellate levels. Despite the absence of representation for the assessee at the ITAT hearings, the Tribunal decided to remand the case to the CIT(A) to ensure substantive justice, allowing the assessee another opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669257 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144; 43(5)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 822/Kol/2024 (Assessment Year 2017-2018) Ritika Jalan, 103, Shova Bazar Street, Hathkola, Kolkata - 700005 [PAN: ASEPA2366B] ……..…...…………….... Appellant vs. Income Tax Officer, Ward 43(5), Kolkata, 3, Government Place, Kolkata - 700001 ................................ Respondent Appearances by: Assessee represented by : None Department represented by : Subhro Das, Addl. CIT, Sr. DR Date of concluding the hearing : 16.06.2025 Date of pronouncing the order : 24.06.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. In this case, there is a delay of 116 days, which has been requested to be condoned as under: “In the matter of Ritika Jalan, daughter of Sushil Agarwal resident of 103, Shova Bazar Street, Hatkhola, Kolkata-700 005 PAN: ASEPA2366B A.Y. 2017-18 Affidavit For Condo nation Of Delay In Filing The Appeal Against Assessment Order Of Income Tax officer ward 43(5) Kolkata I Ritika Jalan do solemnly affirm and state on oath as under That Order section 250 was received by me on 07/02/2024. That the delay 10 days has occurred due to delay in finding in suitable person who can file appeal with the Honourable ITAT, Kolkata That I apologise for the delay and prey to honourable members to kindly condone the delay in filing of the appeal.” 2 ITA No. 822/Kol/2024 Ritika Jalan Considering the reasons given for the said delay, we hereby condone the delay and admit this appeal for adjudication. 2. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 07.02.2024. 2.1 In this case, the Ld. AO passed an order dated 16.12.2019 u/s 144 of the Act. Through this order, the Ld. AO made two impugned additions after recording the finding that several opportunities given to the assessee were not responded to. Due to non-compliance, the Ld.AO was forced to pass an exparte order. 2.2 The assessee carried this matter before the First Appellate Authority where also he did not file any submissions or details to as many as 7 to 8 opportunities given to him. Thereafter, the Ld. CIT(A) confirmed the action of Ld. AO. 2.3 Aggrieved with this, the assessee has approached the ITAT with the following grounds of appeal: “1. Ld. CIT(A)[NFAC] has erred in confirming the addition of Rs. 80,83,383.00 being 5% of total cash deposit of Rs. 16,16,67,665/- in Allahabad bank under the account titled N.R. Trading corporation. 2. Ld. CIT(A)[NFAC] has erred in confirming the sum of Rs. 4,63,145/- deposited in ICICI bank as unexplained money u/s 69A. 3. The appellant craves leave to add, amend ground of appeal either during of before the hearing of the appeal.” 3. On the last date of hearing, none appeared on behalf of the assessee, but it was decided to proceed ahead with the adjudication since this was the third effective hearing on which none have attended on behalf of the assessee. The Ld. DR was requested to assist the Bench in going through the documents. 3 ITA No. 822/Kol/2024 Ritika Jalan 3.1 The Ld. AR pointed out that before neither of the authorities below has the assessee made any compliance whatsoever to the notices issued from time to time. Accordingly, both of the authorities below were right in making of the additions and also the same being confirmed. 4. We have carefully considered the documents before us and have also heard the Ld. DR. We find that the assessee has been rather casual in pursuing her matter before the authorities below. However, in the interests of substantive justice, we are persuaded by the fact that the assessee deserves a chance to present the details and documents in her favour before the Ld. CIT(A). Accordingly, we set aside the impugned order and remand the same to the file of Ld. CIT(A) for fresh adjudication. We would expect that the assessee would make a full presentation of facts and file all necessary documents, including any new evidence (under extant Rules) and the Ld. CIT(A) would be expected to consider the same and even call for a remand report from the Ld. AO in case that is what is required. 5. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 24.06.2025 Sd/- Sd/- (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President Accountant Member Dated: 24.06.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Ritika Jalan 2. Income Tax Officer, Ward 43(5), Kolkata 3. Pr. CIT 4. CIT(A) 5. CIT(DR) 4 ITA No. 822/Kol/2024 Ritika Jalan //True copy// By order Assistant Registrar, Kolkata Benches "