SOUMYA PAUL,KOLKATA V. ITO, WARD 37(1), , KOLKATA

ITA 1086/KOL/2025

AI Insights

The case involves an appeal by Soumya Paul against the order of the ld.CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2013-2014. The primary contention was the inability of the assessee to provide necessary details during the appellate proceedings due to personal circumstances, specifically citing a death in the family which left her mentally disturbed. The lower authorities had dismissed her appeal due to lack of substantiation of her claims. The Tribunal, considering the circumstances and the request for another opportunity to present her case, decided to remand the matter back to the ld.CIT(A) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772211 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2013-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: P.J. BHIDE
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1086/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2013-2014) Soumya Paul, 39, Simla Street, Kolkata-700006 Vs The ITO, Ward-37(1), Kolkata PAN No. :AMHPP 3330 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri P.J.Bhide, FCA रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/08/2025 घोषणा की तारीख/Date of Pronouncement : 28/08/2025 आदेश / O R D E R Per Pradip Kumar Choubey, JM : The assessee has filed the instant appeal against the order dated 22.03.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-2014. 2. At the outset, ld.AR before us submitted that the due to some inevitable circumstances, the assessee could not provide the details as called for by the ld.CIT(A) during the course of appellate proceedings. Accordingly, the ld.AR prayed that assessee may be given one more opportunity to file the relevant documents to substantiate its case before the ld.CIT(A). 3. On the other hand, ld. Sr.DR vehemently supported the orders of the lower authorities and submitted that the assessee was unable to substantiate its case before either of the authorities below. Therefore, ld.Sr.DR prayed that orders of the authorities below deserve to be upheld. Printed from counselvise.com ITA No.1086/KOL/2025 2 4. Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(A) in para 6.4 of its order mentioned that the assessee could not provide the clarification before the AO in regard to the cash deposit due to the death in the family and she was mentally disturbed. It has also been mentioned by the ld.CIT(A) that as the quantum appeal of the assessee has been dismissed and also the assessee could not substantiate its claim before either of the authorities below, therefore, the ld. CIT(A) dismissed the appeal of the assessee on this ground. However, the ld. AR during the course of hearing requested for one more opportunity to prove its case by submitting relevant documents before the CIT(A). Therefore, in the interest of justice, we restore the issues in this appeal to the file of ld.CIT(A) for adjudication afresh after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the fresh adjudication proceedings before the ld. CIT(A), positively. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28/08/2025 Sd/- (RAJESH KUMAR) Sd/- (PRADIP KUMAR CHOUBEY) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 28/08/2025 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), Printed from counselvise.com ITA No.1086/KOL/2025 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// Printed from counselvise.com "