SHREE RIDDHI SIDDHI WINES PVT. LTD.,HOWRAH V. ITO, WARD 13(4), KOLKATA

ITA 1384/KOL/2025

AI Insights

The case involves an appeal by Shree Riddhi Siddhi Wines Pvt. Ltd. against the order of the National Faceless Appeal Centre (CIT(A)), which was dismissed ex parte without sufficient opportunity for the assessee to be heard. The appeal was initially filed with a delay of 635 days, which was condoned based on a plausible affidavit submitted by the assessee. The Tribunal, considering the circumstances and the non-compliance of the assessee during the appellate proceedings, decided to grant another opportunity for the assessee to substantiate its claims before the Assessing Officer, while imposing a cost of Rs. 25,000 for the delay and non-cooperation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774312 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 6 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: 2014-2015
• Appeal Filed On: 26-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: ANIL KOCHAR
• 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.1384/Kol/2025 Assessment Year: 2014-15 Shree Riddhi Siddhi Wines Pvt. Ltd. P-3A, Dobson Lane, Howrah, W.B – 711101. (PAN: AALCS2941N) Vs ITO, Ward-13(4), Kolkata (Appellant) (Respondent) Assessee by : Shri Anil Kochar, 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-5/10489/2016-17 dated 10.07.2023. 2. Shri Anil Kochar, 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 635 days. The assessee has filed an affidavit for condonation of delay. The reasons in the affidavit are plausible and valid. Consequently, the delay Printed from counselvise.com ITA No.1384/Kol/2025 Shree Riddhi Siddhi Wines Pvt. Ltd. 2 in filing 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 Assessing Officer to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its 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 its 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. However, looking to the non-cooperation of the assessee during the course of appellate proceedings, we impose a cost of Rs.25,000/-(Rupees Twenty five Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, Printed from counselvise.com ITA No.1384/Kol/2025 Shree Riddhi Siddhi Wines Pvt. Ltd. 3 within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee shall cooperate in the re-adjudication proceedings before the ld. CIT(A) positively. 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 ITA No.1384/Kol/2025 Shree Riddhi Siddhi Wines Pvt. Ltd. 4 Printed from counselvise.com "