SANGEETA AGARWAL,KOLKATA V. DY. CIT, CENTRAL CIRCLE 1(1), KOLKATA

ITA 2340/KOL/2024

AI Insights

The case involves Sangeeta Agarwal, the appellant, who contested an order from the National Faceless Appeal Centre (CIT(A)) regarding an assessment for the year 2015-16. The Assessing Officer had added a sum of Rs.33,84,750 as long-term capital gains to her income, which she claimed as exempt. The CIT(A) upheld this addition and dismissed her appeal ex parte, citing non-compliance. Aggrieved by this decision, Agarwal approached the Income Tax Appellate Tribunal, which found procedural improprieties in the CIT(A)'s handling of her appeal and remanded the case for a thorough examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472653 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.2340/Kol/2024 Assessment Year: 2015-16 Sangeeta Agarwal………....………………………………………..….……….Appellant 55/1B, Strand Road, 2nd Floor, Posta, Kolkata – 700006. [PAN: ACRPA8642H] vs. DCIT, Central Circle-1(1), Kolkata………....................……........……...…..…..Respondent Appearances by: Shri Piyush Lakhotia, AR, appeared on behalf of the assessee. Shri Archana Gupta, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : February 13, 2025 Date of pronouncing the order : February 13, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against an order dated 15.04.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Brief facts of the case are that the assessee filed her return of income for the assessment year 2015-16 declaring total income of Rs.9,10,980/-. In the case of the assessee, assessment was completed u/s 144 r.w.s. 147 and 144B of the Act. The Assessing Officer made addition of Rs.33,84,750/- which was alleged to be long-term capital gains which was claimed as exemption by the assessee in her return of income. 3. Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A) against the assessment order. However, the ld. I.T.A. No.2340/Kol/2024 Assessment Year: 2015-16 Sangeeta Agarwal 2 CIT(A) upheld the order of the Assessing Officer by dismissing the appeal of the assessee by passing an ex parte order against the assessee. 4. Aggrieved, the assessee filed an appeal before this Tribunal raising various grounds. However, the primary contention of the assessee is that the order passed by the ld. CIT(A) was ex parte order without providing proper opportunity to the assessee to present her case. The ld. AR, therefore, requested before the Tribunal to provide another opportunity to substantiate her claim and has assured full compliance to the notices that will be issued by the authorities below. 5. On the other hand, the ld. DR did not oppose the prayer of the assessee and relied on the orders of the authorities below. 6. We, after hearing both the parties and reviewing the materials available on record, find that the order of the ld. CIT(A) is ex parte order denying the adequate opportunity to present the case by the assessee. We note that the ld. CIT(A) dismissed the appeal of the assessee without going into merits and decided only on the ground of non-compliance on the part of the assessee. We, therefore, find that the dismissal of appeal solely on the procedural ground without examining the merits of the case which is essential u/s 250(6) of the Act, is not justified. In the interest of justice and fair play, we deem it fit to provide the assessee one more opportunity to substantiate her case to ensure just and fair assessment. We, therefore, remand back the issue to the file of the ld. CIT(A) with a direction to re-examine the case on merits after giving reasonable opportunity of being heard to the assessee to represent her case. We also direct the assessee to diligently comply with the notices issued and promptly participate in the remand proceedings without any further delay. I.T.A. No.2340/Kol/2024 Assessment Year: 2015-16 Sangeeta Agarwal 3 7. In terms of the above, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 13th February, 2025. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 13.02.2025. RS Copy of the order forwarded to: 1. Sangeeta Agarwal 2. DCIT, Central Circle-1(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "