NARESH CHANDRA MALLICK,SWARUPNAGAR V. ITO, WARD 49(1), KOLKATA

ITA 2615/KOL/2025

AI Insights

This case involves an appeal by Naresh Chandra Mallick against the order of the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-2020. The primary contention was that the CIT(A) had dismissed the appeal ex-parte without allowing the assessee an opportunity to present his case. The assessee, represented by Shri Subash Agarwal, Advocate, requested another opportunity to substantiate his case with necessary details. The revenue, represented by Shri Abhijit Adhikary, Sr. DR, supported the decisions of the CIT(A) and the ld. AO. The tribunal, considering the circumstances and in the interest of justice, decided to restore the issues to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828598 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 12-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: SUBASH AGARWAL
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2615/KOL/2025 (नििाारण वर्ा / Assessment Year :2019-2020) Naresh Chandra Mallick, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson,1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 Vs ITO, Ward-49(1), Kolkata PAN No. :ALZPM 8999 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Subash Agarwal, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 30.09.2025 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-2020. 2. It was the submission that ld. CIT(A) has dismissed the appeal of the assessee ex-parte. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the ld. CIT(A) to substantiate its case. 3. In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO. 4. I have considered the rival submissions. A perusal of the para 4 order of the ld. CIT(A), clearly shows that the ld. CIT(A) has issued notices however, the assessee could not furnish any details to substantiate his Printed from counselvise.com ITA No.2615/KOL/2025 2 case, therefore, the ld. CIT(A) dismissed the appeal of the assessee on account of non-availability of documentary evidence. However, ld. AR during the course of hearing submitted that the assessee may be given one more opportunity to substantiate his case before the ld. CIT(A). Considering the prayer of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(A) to adjudicate the issue afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "