SUBHRA SANTI SINHA,MURSHIDABAD V. I.T.O., WARD - 42(1), MURSHIDABAD

ITA 972/KOL/2025

AI Insights

This case involves an appeal by Subhra Santi Sinha against the order of the ld Addl.JCIT(A), Kochi, for the assessment year 2012-2013. The primary contention was the assessee's inability to provide complete details to the Assessing Officer initially, and the subsequent dismissal of her appeal by the CIT(A) without sufficient opportunity for representation. The Tribunal considered the request for another opportunity to present the case and decided to remand the matter back to the AO for a fresh assessment, emphasizing the need for cooperation from the assessee in the re-adjudication process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707274 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRINMAY BASAK
• Assessee Lawyers: ANIL KOCHAR
• 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 आयकर अपील सं/ITA No.972/KOL/2025 (नििाारण वर्ा / Assessment Year :2012-2013) Subhra Santi Sinha, 95/1, R.N. Tagore Road, Berhampore, Murshidabad, West Bengal Vs ITO, Ward-42(1), Murshidabad PAN No. :AVHPS 4150 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Anil Kochar, AR राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr.DR सुनवाई की तारीख / Date of Hearing : 08/07/2025 घोषणा की तारीख/Date of Pronouncement : 08/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld Addl.JCIT(A), Kochi, dated 20.03.2025, passed for the assessment year 2012-2013. 2. Shri Anil Kochar, ld. AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue. 3. It was the submission of the ld. AR that the assessee could not provide the details before the Assessing Officer in its entirety. It was the submission that the ld. CIT(A) without affording sufficient opportunity has dismissed the appeal of 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. 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 ITA No.972/KOL/2025 2 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 the details as asked for. 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, at outset, requested for one more opportunity to substantiate its case before the ld.AO. In such circumstances, in the interest of justice, I restore the issues to the file of Id. AO for readjudicating the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. AO 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 08/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/07/2025 Prakash Kumar Mishra, Sr.P.S. 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// "