SALUJA TYRES,BIRBHUM V. ITO, WARD 3(3), , SURI, BIRBHUM

ITA 773/KOL/2025

AI Insights

This case involves an appeal by Saluja Tyres against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was dated 10.08.2023 for the Assessment Year 2017-2018. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without sufficient opportunity for the assessee to be heard. Additionally, there was a significant delay of 628 days in filing the appeal before the CIT(A), which the assessee sought to have condoned. The Tribunal noted the difficulties faced by the assessee in complying with procedural requirements, partly due to the death of one of the partners shortly after the relevant financial year, and before the filing of the return. The Tribunal decided to restore the matter to the AO for a fresh decision, allowing the assessee to present all necessary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708870 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PAMPA RAY
• Assessee Lawyers: SIDDHARTH JHAJHARIA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.773/KOL/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Saluja Tyres, C/o M/s Salarpuria Jajodia & Co. 7, C.R. Avenue, 3rd Floor, Kolkata Vs ITO, Ward-3(3), Suri PAN No. : ACYFS 6933 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Siddharth Jhajharia, FCA राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for the Assessment Year 2017-2018. 2. Shri Siddharth Jhajharia, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue. 3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was also submitted that there was a delay of 628 days in filing the appeal before the ld. CIT(A), which may kindly be condoned. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. ITA No.773/KOL/2025 2 4. In reply, ld Sr DR vehemently supported the orders of AO and ld. CIT(A). 5. I have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not comply with the notices issued by the ld. CIT(A) on various occasions as has been tabulated by the ld. CIT(A) in its order at page 4. Even the assessee was also failed to submit relevant documents to substantiate its claim before the AO. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. The reason for non-appearance before the AO and not filing of return is that one of the partners expired in July, 2017 i.e. just after the closure of the financial year and before filing of the return. This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the AO positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.773/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "