JAYDEB PAL,NORTH TWENTY FOUR PARGANAS V. ITO, WARD 49(1), , KOLKATA

ITA 472/KOL/2025

AI Insights

This case involves an appeal by Jaydeb Pal, representing Maa Durga Enterprise, against an order from the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2011-2012. The primary contention was the non-cooperation of the assessee during the appellate proceedings, which led to the initial dismissal of the appeal. The assessee's counsel argued that the required details and information could not be provided to the Assessing Officer at the time, and requested another opportunity to present the necessary documents. The Senior Departmental Representative did not oppose this request. Consequently, the Tribunal decided to remand the case back to the Assessing Officer for a thorough examination with the newly provided evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772405 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIPU KOLEY; ADL.
• Assessee Lawyers: SUNIL SURANA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.472/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012) Jaydeb Pal, Maa Durga Enterprise, Basirhat College, North 24 Parganas, West Bengal-743412 Vs ITO, Ward-49(1), Kolkata PAN No. :AGKPP 6711 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Sunil Surana, AR रधजस्व की ओर से /Revenue by : Shri Dipu Koley, Adl.CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 24/07/2025 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 03.01.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2011-2012. 2. A perusal of the para 4 of the impugned order we found that the assessee was non-cooperative before the ld. CIT(A) during the course of appellate proceedings, resulting into dismissal of the appeal of the assessee. However, ld. counsel for the assessee submitted that there are certain details and information as required by the Assessing Officer could not be furnished before him. Therefore, the assessee may be given one more opportunity to furnish the relevant documents before the Assessing Officer to substantiate his case. 3. On the other hand, ld. Sr. DR did not oppose the above submission of the ld.AR Printed from counselvise.com ITA No.472/KOL/2025 2 4. After hearing the rival contentions and perusing the material available on record, we are of the opinion that the issues involved in the appeal of the assessee requires verification at the end of the Assessing Officer. Accordingly, in the interest of justice, we restore the issues in the appeal of the assessee to the file of Assessing Officer for deciding afresh after taking into consideration the evidences and documents to be filed by the assessee in an opportunity provided by the AO. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/08/2025. Sd/- (PRADIP KUMAR CHOUBEY) Sd/- (RAJESH KUMAR) न्यधनयक सदस्य / JUDICIAL MEMBER 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 "