ELA BERA,KOLKATA V. ITO, WARD - 44(1), , KOLKATA

ITA 774/KOL/2025

AI Insights

This case involves an appeal by the assessee, ELA BERA, against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2013-2014. The primary issue in the appeal was the valuation of a property sold by the assessee during the relevant year. The assessee had not submitted any valuation report to the Assessing Officer initially. The Tribunal, after hearing the arguments and reviewing the materials, decided that the issue required re-examination by the Assessing Officer, taking into account the DVO's report and any new valuation report from the assessee. The Tribunal also condoned an 11-day delay in filing the appeal, allowing it to be admitted for adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772433 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D HEERAJ
• Assessee Lawyers: AYUSH GUPTA
• Keywords: Opportunity of being heard; Valuation report

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.774/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2013-2014) ELA BERA 37/4A, Northern Avenue, Ghugudanga, S.O. Kolkata-30 Vs ITO Ward-44(1), Kolkata PAN No. AHOPB 6582 B (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Ayush Gupta, CA रधजस्व की ओर से /Revenue by : Shri Dheeraj, Addl.CIT-Sr. DR सुनवाई की तारीख / Date of Hearing : 05/08/2025 घोषणा की तारीख/Date of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, AM : This is an appeal filed by the assessee against the order dated 02.01.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-2014. 2. At the outset, we observe that there is a delay of 11 days in filing the appeal by the assessee. The assessee has filed a condonation petition along with affidavit for condonation of delay. After considering the contents of the affidavit and the reasons stated therein, we condone the delay of 11 days in filing the appeal by the assessee and the appeal is admitted for adjudication. 3. After hearing the rival contentions and perusing the material available on record, we find that in this case the issue was only in regard to the valuation of the property which was sold by the assessee during the year under consideration. We note that the assessee has not filed any valuation report before the Assessing Officer. Therefore, in the interest of Printed from counselvise.com ITA No.774/KOL/2025 2 justice, we are of the view that the issue needs to examined at the end of Assessing Officer afresh after taking into the account of the DVO’s report as well as valuation report which may be submitted by the assessee. The assessee shall be provided sufficient opportunity of being heard. Thus, the appeal of the assessee is allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/08/2025. Sd/- (DUVVURU RL REDDY) Sd/- (RAJESH KUMAR) उपाध्यक्ष / VICE PRESIDENT लेखा सदस्य/ ACCOUNTANT MEMBER कोलकाता Kolkata; ददनाांक Dated 26/08/2025 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 "