ASHA AGARWAL,KOLKATA V. I.T.O., WARD-37(1), KOLKATA

ITA 2048/KOL/2025

AI Insights

This case involves an appeal by Asha Agarwal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2023-2024. The primary issue in the appeal was the valuation of property, which was referred to the technical unit and subsequently to the DVO, Kolkata. The AO had indicated that the assessment would be modified based on the DVO's report. The Tribunal decided to await the DVO's report before making a final decision, thus restoring the matter to the AO for further action post-report.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791120 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Appeal Filed On: 04-09-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANTANU GHOSH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2048/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2023-2024) Asha Agarwal, 36, Maharshi Devendra Road, Posta, Beadon Street, Kolkata-700006 Vs ITO, Ward-37(1), Kolkata PAN No. :AFTPA 3308 K (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by None रधजस्व की ओर से /Revenue by : Shri Santanu Ghosh, Sr. DR सुनवाई की तारीख / Date of Hearing : 11/12/2025 घोषणा की तारीख/Date of Pronouncement : 11/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.06.2025 for the assessment year 2023-2024. 2. The appeal of the assessee is filed belatedly by 04 days. Considering the facts and circumstances of the case, delay of 04 days in filing the appeal is condoned and the appeal is admitted to be disposed off. 3. It was submitted by the ld. Sr. DR that the issue involved in the present appeal of the assessee is with regard to the valuation of property. It was the submission that the case had been referred to the technical unit on 12.03.2025 and the technical unit has intimated the matter to be referred to the DVO, Kolkata on 13.03.2025. It was the submission that the AO has mentioned that once the DVO’s report is received the assessment would be modified accordingly. It is noticed that as the AO has mentioned that the Printed from counselvise.com ITA No.2048/KOL/2025 2 valuation is pending with the DVO, the jurisdictional AO will amend the assessment order. It was the submission that as there is already a finding by the AO, therefore, the appeal of the assessee is liable to dismissed. 4. We have considered the submissions ld. Sr. DR and perused the orders of the authorities below. As it is noticed that the AO himself agrees that the property needs to be valued and the DVO is also seized of the matter in regard for valuation, in the interest of justice, the issues in this appeal are restored to the file of the jurisdictional AO to await the report of the DVO and after receiving the DVO’s report adjudicate the issue after granting adequate opportunity of being heard. 5. In the result appeal of the assessee is partly allowed for the statistical purposes. Order dictated and pronounced in the open court on 11/12/2025. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 11/12/2025 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// Printed from counselvise.com "