VISION IMPORT PVT. LTD.,JAIPUR V. ITO, WARD-10(2), KOLKATA

ITA 504/KOL/2024

AI Insights

The case involves Vision Import Pvt. Ltd., the appellant, contesting orders from the Income Tax Officer (ITO), Ward-10(2), Kolkata, for the Assessment Year 2011-12. The appellant's case was initially decided ex-parte by the AO under sections 147/144 of the Income Tax Act due to non-compliance with notices. Similarly, the CIT (A) also passed an ex-parte order dismissing the appeal for lack of evidence or submissions from the appellant. The appellant, represented by Shri Amit Agarwal, AR, requested another opportunity to present necessary evidence due to severe financial difficulties and the virtual closure of business operations. The Departmental Representative, Shri Pradip Kumar Mondal, DR, left the decision to the wisdom of the Bench. The Tribunal, considering the circumstances and in the interest of justice, restored the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25394 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADIP KUMAR MONDAL
• Assessee Lawyers: AMIT AGARWAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.504/KOL/2024 (Assessment Year: 2011-12) Vision Import Pvt. Ltd. 1113, Dhanuka Sunshine Prime, Iskcon Road, Mansarovar, Jaipur, Rajasthan, 302020 Vs. ITO, Ward-10(2) Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069 (Appellant) (Respondent) PAN No. AACCV7897D Assessee by : Shri Amit Agarwal, AR Revenue by : Shri Pradip Kumar Mondal, DR Date of hearing: 18.03.2025 Date of pronouncement : 25.03.2025 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 24.11.2023 for the AY 2011-12. 02. The ld. Counsel for the assessee at the outset submitted that the case of the assessee was decided ex-parte by the ld. AO vide order dated 18.12.2018, passed u/s 147/144 of the Act when the assessee could not make compliance to the notices issued. Similarly, the ld. CIT (A) also passed ex-parte order dismissing the appeal when the assessee failed to furnish any evidences/ submissions before the ld. CIT (A). The ld. AR submitted that the assessee has passed through a very difficult time due to acute cash crunch and business is virtually closed. Therefore, in the justice and fair play, the assessee may allow one Page | 2 ITA No.504/KOL/2024 Vision Import Pvt. ltd; A.Y. 2011-12 more opportunity before either of the authorities below, so that the necessary evidences could filed and the issue involved in the appeal may be decided accordingly, after taking into account these evidences. 03. The ld. DR on the other hand left the issue to the wisdom of the Bench. 04. After hearing the rival contentions and perusing the materials available on record, we find that the assessment order as well as the appellate order were passed ex parte when the assessee failed to make the compliance on various dates given by these authorities. We note that the assessee’s business has been closed and business operation have suffered adversely. Considering these facts and circumstances, we earnestly feel that in the interest of justice and fair play and to well serve the ends of justice it would be appropriate if the issue is restored to the file of the ld. AO for denovo adjudication after examining the evidences which the assessee may file in the set aside proceedings. Accordingly, we restore the issue to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 25.03.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 25.03.2025 Sudip Sarkar, Sr.PS Page | 3 ITA No.504/KOL/2024 Vision Import Pvt. ltd; A.Y. 2011-12 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "