NANDINI BANDYOPADHYAY,KOLKATA V. ITO, WARD-25(1), KOLKATA

ITA 1337/KOL/2025

AI Insights

The case involves Nandini Bandyopadhyay, the appellant, who faced issues with her tax assessments for the year 2014-2015. The appeal was against the order passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which was dated 24.04.2025. The appellant's representative, Smt. Ishani Roy, argued that due to a communication gap with her tax consultant, there was no effective compliance at the levels of the Assessing Officer (AO) or the CIT(A). The appellant, being a senior citizen and not well-versed with tax laws, relied entirely on her consultant. The Departmental Representative supported the decisions of the lower authorities. The tribunal, after considering the circumstances, decided to remand the case back to the AO for a fresh assessment, highlighting the importance of allowing the appellant a fair chance to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772761 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1337/Kol/2025 (Assessment Year 2014-2015) Nandini Bandyopadhyay, 203, Block-A, Nilkamal, South Dumdum, Laketown, Laketown S.O. North 24, Parganas West Bengal- 700089 [PAN: AXAPB2868G] ……..…...…………….... Appellant vs. Income Tax Officer, Ward 25(1), Kolkata, Ayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata - 700031 ................................. Respondent Appearances by: Assessee represented by : Smt. Ishani Roy, AR Department represented by : Shri Dheeraj, Sr. DR Date of concluding the hearing : 25.08.2025 Date of pronouncing the order : 27.08.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order dated 24.04.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), (hereafter “the Ld. CIT(A)], National Faceless Appeal Centre (NFAC), Delhi. 1.1 Right at the outset, the Ld. AR pointed out that due to a communication gap between the assessee and her tax consultant, no worthwhile compliance could be made either at the level of Ld. AO or at the level of Ld. CIT(A). The Ld. AR mentioned that the assessee was a senior citizen and was not conversant with taxation laws and hence was wholly Printed from counselvise.com 2 ITA No. 1337/Kol/2025 Nandini Bandyopadhyay depend on the tax consultant. The Ld. AR requested for one more chance to present the facts before the Ld. AO so that the correct taxable income could be determined. 1.2 The Ld. DR relied on the orders of authorities below. 2. We have carefully considered the documents before us and have heard the Ld. AR/DR. It is felt that in the interests of substantive justice, the impugned order deserves to be set aside as it is passed in an exparte manner, and the matter is deemed fit to be remanded back to the file of Ld. AO for fresh assessment. 3. In result, this appeal is allowed for statistical purposes. Order pronounced on 27.08.2025 Sd/- Sd/- (George Mathan) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 27.08.2025 AK, Sr. P.S. Printed from counselvise.com 3 ITA No. 1337/Kol/2025 Nandini Bandyopadhyay Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com 4 ITA No. 1337/Kol/2025 Nandini Bandyopadhyay 1. Printed from counselvise.com "