SMT. DULALI ROY,BARDHAMAN V. ITO, WARD 2(4), , BURDWAN

ITA 1076/KOL/2025

AI Insights

This case involves an appeal by Smt. Dulali Roy against the order of the CIT (A), NFAC for the Assessment Year 2017-18. The appeal was initially delayed by 354 days, for which a condonation application was filed and accepted. The primary contention was that the AO had not provided sufficient opportunity during the assessment proceedings, and the CIT(A) had passed the order ex-parte. The tribunal, considering the circumstances, decided to restore the case to the AO for a fresh assessment after providing the assessee an adequate opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712063 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR NASKAR
• Assessee Lawyers: SOUMITRA CHOUDHURY
• 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. 1076//KOL/2025 (नििाारण वर्ा / Assessment Year :2017-18) Smt. Dulali Roy c/o Prakash Roy, Green Wood, Sonata, Citi Centre-2, Flat No. 9E, 9th Floor, Action area-IID, Kolkata-700161, West Bengal Vs ITO Ward 2(4), Burdwan Aaykar Bhavan, Court Compound, Burdwan, West Bengal-713101 PAN No. : ACYPR 0763 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Soumitra Choudhury, AR राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR सुनवाई की तारीख / Date of Hearing : 23/07/2025 घोषणा की तारीख/Date of Pronouncement : 23/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT (A), NFAC in appeal No. ITBA/NFAC/S/250/2023-24/1063566162(1) vide order dated.28.03.2024 for A.Y. 2017-18. 2. Shri Soumitra Choudhury, ld AR appeared on behalf of the assessee. Shri Shankar Naskar, ld.Sr. DR appeared on behalf of the revenue 3. The appeal of the assessee is delayed by 354 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons which are plausible and not found to be false. Accordingly, the delay of 354 days is condoned and the appeal is admitted for hearing. 4. It was submitted by the ld.AR that the assessee the ld. Assessing Officer has framed the assessment without providing sufficient opportunity. Printed from counselvise.com ITA No.1076//KOL/2025 2 It was also the submission that the ld. CIT(A) passed the order ex-parte. It was the submission that the assessee may kindly be provided one more opportunity to represent the case before the ld. AO so that the assessee could be able to submit the required details to substantiate its case. 5. In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A). 6. I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld. CIT(A) has passed the appellate order ex- parte. A further perusal of the assessment order also clearly shows that the assessee could not submit the details during the course of assessment proceedings. However, the ld. AR during the course of hearing requested for one more opportunity to represent its case before the ld. AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after providing adequate opportunity of being heard to the assessee. The assessee is directed to cooperate with the ld. AO in the readjudication proceedings. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/07/2025. Sd/-Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 23/07/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.1076//KOL/2025 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. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "