SANTOSH KUMAR GHOSH,NADIA V. ACIT, CIRCLE 41, , NADIA

ITA 1048/KOL/2025

AI Insights

This case involves an appeal by Santosh Kumar Ghosh against the order of the National Faceless Appeal Centre (CIT(A)), which was dismissed ex parte. The primary contention was the lack of sufficient opportunity for the assessee to be heard. The ITAT, considering the circumstances and the affidavit for condonation of delay submitted by the assessee, decided to condone the delay and restore the matter to the Assessing Officer. This allows the assessee to present all necessary evidence to substantiate his claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774304 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 15-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: RAJESH KUMAR MISHRA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1048/Kol/2025 Assessment Year: 2017-18 Santosh Kumar Ghosh GNPC Road, Ranaghat, Nadia, W.B – 741201. (PAN: AEAPG7710H) Vs ACIT, Circle-41, Nadia (Appellant) (Respondent) Assessee by : Shri Rajesh Kumar Mishra, Advocate Revenue by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-12/10292/2019-20 dated 02.02.2024. 2. Shri Rajesh Kumar Mishra, Advocate represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue. 3. The appeal has been filed by the assessee with a delay of 76 days. The assessee has filed an affidavit for condonation of delay. The reasons in the affidavit are plausible and valid. Consequently, the delay in filing Printed from counselvise.com ITA No.1048/Kol/2025 Santosh Kumar Ghosh 2 the appeal is hereby condoned and we proceed to dispose off the appeal on merits. 4. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issues involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate his claim. 5. In reply, the ld. Sr. DR vehemently supported the orders of the authorities below. 6. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall produce all the supporting documents to substantiate his claim and shall cooperate in the re-adjudication proceedings positively. Printed from counselvise.com ITA No.1048/Kol/2025 Santosh Kumar Ghosh 3 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025. Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 02.09.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "