WESTWELL IRON & STEEL PVT. LTD.,KOLKATA V. D.C.I.T., CIRCLE - 2, KOLKATA

ITA 2498/KOL/2025

AI Insights

This case involves an appeal by Westwell Iron & Steel Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi, which dismissed additional evidences filed by the assessee for the Assessment Year 2009-10. The assessee argued that the dismissal of these evidences violated the principles of natural justice and fair play, as they had met the requirements of Rule 46A of the Income Tax Rules, 1962. The Departmental Representative did not object to the restoration of the issue to the CIT (A) for a fresh hearing. The Tribunal, considering the circumstances, decided to allow the appeal for statistical purposes and restore the matter for de novo adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831508 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 03-11-2025
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: V.K. JAIN
• Keywords: Opportunity of being heard; Additional evidence; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.2498/KOL/2025 (Assessment Year: 2009-10) Westwell Iron & Steel Pvt. ltd. C/o, Jain Vinod K & Associates, 41A, AJC Bose Road, Diamond Prestige, Suite No.613, 6 th Floor, Kolkata-700017, West Bengal Vs. DCIT, Circle-2, Aaykar Bhawan, P-7, Chowringhee Square, Kolkata-700069, West Bengal. (Appellant) (Respondent) PAN No. AAACW2740G Assessee by : Shri V.K. Jain, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 07.01.2026 Date of pronouncement: 20.01.2026 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 02.09.2025 for the AY 2009-10. 2. At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order by dismissing the additional evidences filed by the assessee despite the assessee meeting the requirement of provisions of Rule 46A of the Income Tax Rules, 1962. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the Printed from counselvise.com Page | 2 ITA No. 2498/KOL/2025 Westwell Iron & Steel Pvt. ltd. ; A.Y. assessee need to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 3. The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by dismissing the additional evidences filed by the assessee despite the assessee meeting the requirement of provisions of Rule 46A of the IT Rules. We therefore, in the interest of justice and being fair to both the parties, deem it appropriate to afford one more opportunity to the assessee by restoring the issue to the file of the ld. CIT (A) for denovo adjudication. Needless, to mention that proper opportunity of being heard to be provided to the assessee and that the assessee should not seek any adjournments unless otherwise required for reasonable cause. Grounds of appeal raised by assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.01.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:20.01.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2498/KOL/2025 Westwell Iron & Steel Pvt. ltd. ; A.Y. 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 "