SWADESHI DEALER PVT.LTD.,KOLKATA V. ITO, WARD-5(1), KOLKATA

ITA 2321/KOL/2024

AI Insights

The case involves Swadeshi Dealer Pvt. Ltd., the appellant, contesting an order from the CIT(A), which had dismissed their appeal for the assessment year 2010-2011. The dismissal was primarily due to the assessee's failure to provide necessary documents and evidence to substantiate their claims. The Tribunal noted the assessee's request for another opportunity to present their case and, in the interest of justice, decided to restore the matter to the AO for a fresh decision, while also imposing a monetary cost on the assessee for their previous non-cooperation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361012 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2010-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASHNATH BARNWAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Condonation of delay; 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 ITA No.2321/KOL/2024 (निर्धारण वर्ा /Assessment Year : 2010-2011) Swadeshi Dealer Pvt. Ltd. P-4, N.H.B.A Road, Kolkata Vs ITO, Ward-5(1), Kolkata PAN No. :AANCS 2196 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Manish Tiwari, AR रधजस्व की ओर से /Revenue by : Shri Prakash Nath Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/05/2025 घोषणा की तारीख/Date of Pronouncement : 21/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.07.2024 in DIN & Order No.ITBA/NFAC/S/250/2024-25/1066819390(1) for the assessment year 2010-2011. 2. Shri Manish Tiwari, AR appeared on behalf of the assessee and Shri Prakash Nath Barnwal, CIT-DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 64 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay, which are not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 64 days in filing the present appeal by the assessee is condoned and the appeal is being disposed off. ITANo.2321/Kol/2024 2 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 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 ld. AO) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 5. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 6. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO 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 even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.2,00,000/-(Rupees Two Lakhs only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, ITANo.2321/Kol/2024 3 Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the AO 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. 7. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 21/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "