RAM KUMAR OJHA,KOLKATA V. ITO, WARD 44(2), KOLKATA

ITA 1911/KOL/2025

AI Insights

This case involves an appeal by Ram Kumar Ojha against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2022-23. The appeal was initially dismissed by the CIT (A) due to non-compliance by the assessee with various notices. The assessee's counsel argued that the CIT (A) passed an ex-parte order without deciding the issue on its merits. The Income Tax Appellate Tribunal (ITAT) in Kolkata, after hearing the arguments and reviewing the materials, decided to restore the appeal to the file of the AO, emphasizing the need for a decision on merits in accordance with the principles of justice and fair play.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786057 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2022-2023
• Appeal Filed On: 22-08-2025
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: ANIL KOCHAR

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1911/KOL/2025 (Assessment Year: 2022-23) Ram Kumar Ojha P-2, Ram Manohar Lohia Sarani, 6th Floor, Burrabazar, Kolkata-700007, West Bengal Vs. Income Tax Officer, Ward-44(2) 3, Government Place West Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAOPO7891D Assessee by : Shri Anil Kochar, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.10.2025 Date of pronouncement: 28.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 06.08.2025 for the AY 2022-23. 02. At the outset, the ld. Counsel for the assessee submitted before the Bench that the learned CIT (A) has passed ex-parte order without deciding the issue on merits. The ld. Counsel for the assessee did not respond to the various notices issued by the ld. CIT (A) and the learned CIT (A) passed the appellate order dismissing the appeal. The learned Authorized Representative therefore prayed that the appeal may kindly be restored to the file of the learned CIT (A) so that the same could be decided on merit in the interest of justice and fairplay. Printed from counselvise.com Page | 2 ITA No.1911/KOL/2025 Ram Kumar Ojha; A.Y. 2022-23 03. The ld. DR on the other hand left the issue to the wisdom of the Bench. 04. After hearing the rival contentions and perusing the materials available on record, we find that apparently this appeal was decided ex-parte by ld. CIT (A) and even there was part appearance/compliance before the ld. AO. We note that despite the repeated reminders/ notices none was presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.10.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "