SELWELL PROTEIN FOOD P. LTD.,KOLKATA V. I.T.O., WARD - 7(1), KOLKATA

ITA 2030/KOL/2024

AI Insights

This case involves an appeal by Selwell Protein Food Pvt. Ltd. against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2016-2017. The primary contention was that the assessee was not given a sufficient opportunity to present its case during the assessment proceedings, leading to an ex-parte order by the CIT(A). The assessee, represented by Shri Somnath Ghosh, argued for another opportunity to furnish necessary details to the AO, which was opposed by the revenue represented by Shri S.B. Chakraborthy, who argued against granting a second round of assessment. The ITAT, led by Judicial Member Shri George Mathan, decided to remand the case back to the AO for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705825 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SOMNATH GHOSH
• 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 ITA No.2030/KOL/2024 (नििाारण वर्ा /Assessment Year : 2016-2017 Selwell Protein Food Pvt. Ltd. C/o S.N.Ghosh & Associates Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata Vs ITO,Ward-7(1), Kolkata PAN No. :AADCS 4697 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Somnath Ghosh, AR राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 03/07/2025 घोषणा की तारीख/Date of Pronouncement : 03/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 01.08.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-2017. 2. Shri Somnath Ghosh, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue. 3. It was the submission of the ld. AR that assessee could not furnish the details before the Assessing Officer during the course of assessment proceedings. It was the submission that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld.AO. ITANo.2030/KOL/2024 2 4. In reply, Ld. Sr. DR supported the orders of the ld. AO and the ld. CIT(A). It was the submission that restoring the matter to the file of ld. AO would be, in fact, giving the assessee a second round which should not be granted. 5. A perusal of the assessment order shows that the assessee was unable to furnish details as called for by the Assessing Officer during the course of assessment proceedings. A further perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. Assessing Officer in the readjudication proceedings, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 03/07/2025 Prakash Kumar Mishra, Sr.P.S. ITANo.2030/KOL/2024 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. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "