SHREE GANESH STOCK ADVISORY PVT. LTD.,KOLKATA V. DCIT, CENTRAL CIR.-3(3), KOLKATA

ITA 2632/KOL/2024

AI Insights

The case involves an appeal by Shree Ganesh Stock Advisory Private Limited against an ex-parte order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-2015. The primary contention was the lack of sufficient opportunity for the assessee to be heard before the CIT(A). The assessee, represented by Shri Miraj D. Shah, AR, argued for another opportunity to present necessary documents and details to substantiate its case. The revenue, represented by Shri Nicholas Murmu, Sr. DR, opposed this, suggesting that further hearings would merely provide a second round to the assessee. However, the Tribunal, emphasizing the principles of natural justice, decided to remand the matter back to the CIT(A) for a fresh assessment after providing the assessee a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314045 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICHOLAS MURMU
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2632/KOL/2024 (निर्धारण वर्ा / Assessment Year :2014-2015) Shree Ganesh Stock Advisory Private Limited, 7/1A, Room No.401, 4th Floor, Grant Late, Kolkata Vs DCIT, Circle-3(3), Kolkata PAN No. :AALCS 6646 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Nicholas Murmu, Sr. DR सुनवाई की तारीख / Date of Hearing : 05/05/2025 घोषणा की तारीख/Date of Pronouncement : 05/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 12.10.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/APL/S/250/2023- 24/1057002982(1), for the assessment year 2014-2015. 2. Shri Miraj D. Shah AR appeared on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue. 3. It was the submission of the ld. AR 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. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A). ITA No.2632/2024 2 4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of CIT(A) would be, in fact, giving the assessee a second round which should not be granted. 5. A perusal of the impugned order passed by the Id. CIT(A), shows that the ld. CIT(A) has issued notices to the assessee five times, the details of which are tabulated by the ld. CIT(A) in its order at para 01 in page 2 of the order, but the assessee has not responded to the same. However, ld. AR before us requested for one more opportunity to produce the documents before the ld. CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 05/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), ITA No.2632/2024 3 आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "