SWAPAN GHOSH,HOWRAH V. D.C.I.T., CIRCLE - 46(1), KOLKATA

ITA 5/KOL/2025

AI Insights

The case involves Swapan Ghosh, the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, which affirmed an ex parte assessment made by the AO under sections 147 and 144 of the Income Tax Act. The AO had made an addition of \\u20b978,58,970 under section 56(2)(vii)(b) of the Act, due to the assessee's failure to provide necessary information. Both the lower authorities decided the case ex parte as the assessee did not appear on multiple occasions. The Tribunal, considering the principles of natural justice and the submissions made, decided to restore the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777113 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2025
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 02-01-2025
• Laws Referred To: Income Tax Act
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: ANIL KOCHAR
• Keywords: Opportunity of being heard
• Section: 147; 144; 56(2)(vii)(b)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.5/KOL/2025 (Assessment Year:2016-17) Swapan Ghosh Baluhati, Howrah-711405, West Bengal Vs. Dy. Commissioner of Income Tax, Circle 46(1), 3, Govt Place (West) Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AEMPG2569N Assessee by : Shri Anil Kochar, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 04.09.2025 Date of pronouncement: 15.09.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.03.2024 for the AY 2016-17. 02. At the outset, we note that the appeal of the assessee is barred by limitation by 216 days, for which condonation petition is filed by the assessee. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal which were strongly opposed by the Ld. DR. Keeping in view, the submissions made by the A.R. and the judicial pronouncement that a case should be decided on merit not on technical issue, the delay is hereby condoned. Printed from counselvise.com Page | 2 ITA No.5/KOL/2025 Swapan Ghosh; A.Y. 2016-17 03. At the outset, we observed that both the authorities below have decided the case ex parte when assessee failed to turn up on the various dates granted by these authorities. 04. The learned AO passed the assessment under section 147 read with section 144 of the Act, vide order dated 26-3-2022, when assessee did not furnish any information or details before the learned AO by making an addition of ₹78,58,970 under section 56(2)(vii)(b) of the Act. The learned CIT (A) affirmed the same on the basis of facts available on record that too exparte. Under these circumstances, we are of the considered view that the ends of justice will be well served if the appeals of the assessee is restored to the file of the learned AO. Accordingly, we restore the issue to the file of the learned AO with a direction to decide the same after affording reasonable opportunity of being heard to the assessee. 05. In the result, the appeal of the is allowed for statistical purposes. Order pronounced in the open court on 15.09.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 15.09.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.5/KOL/2025 Swapan Ghosh; A.Y. 2016-17 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "