SANJOY KAR,TAMLUK V. ASSESSING OFFICER , HALDIA

ITA 1240/KOL/2025

AI Insights

This case involves an appeal by the assessee, Sanjoy Kar Ratnali, against the order passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The appeal was initially delayed by 675 days, for which the assessee filed an application for condonation of delay, stating plausible reasons that were not found to be false. The delay was condoned, and the appeal was admitted for hearing. The main contention of the assessee was that the ld. CIT(A) had passed the order ex-parte without sufficient opportunity for the assessee to be heard. The revenue supported the decision of the lower authorities. The tribunal found that the assessee had been non-cooperative at the CIT(A) level, which led to the dismissal of the appeal. However, in the interest of justice, the tribunal restored the issues to the CIT(A) for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714451 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SOMNATH DAS BISWAS
• Assessee Lawyers: AMANUDDIN MALLICK
• Keywords: Condonation of delay; 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.1240/KOL/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Sanjoy Kar Ratnali, Ward No.03, Radhaballavpur, Tamluk, Purba Medinipur-721627 Vs ITO Haldia PAN No. : ATVPK 8271 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Aman Uddin Mallick, CA राजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/08/2025 घोषणा की तारीख/Date of Pronouncement : 07/08/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, dated 10.05.2023 for the assessment year 2017-2018. 2. Shri Aman Uddin Mallick, ld. AR appeared on behalf of the assessee and Shri Somnath Das Biswas, ld. Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee is delayed by 675 days. In this regard, the assessee has filed application for condonation of delay stating therein sufficient reasons which are plausible and not found to be false. Accordingly, the delay of 675 days in filing the appeal by the assessee is condoned and the appeal is admitted for hearing. 4. It was the submission of the ld.AR that the ld. CIT(A) has passed the impugned order ex-parte without affording sufficient opportunity of being heard to the assessee. It was the prayer of the ld. AR that if one more Printed from counselvise.com ITA No.1240/Kol/2025 2 opportunity is granted the assessee would be able to substantiate its case before the ld. CIT(A). 5. In reply, ld. Sr.DR vehemently relied on the orders of the authorities below. 6. I have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the assessee was non-cooperative before the ld. CIT(A) resulting into dismissal of the appeal of the assessee. As the assessee was non-compliant before the ld. CIT(A), therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the assessee. The assessee is directed to cooperate with the ld. CIT(A) in the readjudication proceedings positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/08/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/08/2025 Prakash Kumar Mishra, Sr.P.S. 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// Printed from counselvise.com "