SHRI RAJESH KUMAR,HOWRAH V. ITO, WARD 47(1), , KOLKATA

ITA 1067/KOL/2025

AI Insights

This case involves an appeal by Shri Rajesh Kumar against the order of the National Faceless Appeal Centre (CIT(A)), which had dismissed his appeal ex parte. The primary contention was that the CIT(A) had not provided sufficient opportunity for the assessee to be heard. The Tribunal, considering the submissions and the interest of justice, decided to restore the matter to the Assessing Officer to allow the assessee to present his case afresh with all necessary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774912 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 20-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: AAYUSH KEDIA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1067/Kol/2025 Assessment Year: 2018-19 Shri Rajesh Kumar 16/1, Arabindo Road Salkia, Howrah, W.B – 711106. (PAN: AFPPK3616Q) Vs ITO, Ward-47(1), Kolkata (Appellant) (Respondent) Assessee by : Shri Aayush Kedia, CA Revenue by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10254239 dated 03.03.2025. 2. Shri Aayush Kedia, CA represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue. 3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issues involved in the appeal afresh so Printed from counselvise.com ITA No.1067/Kol/2025 Shri Rajesh Kumar 2 that the assessee could be able to produce all the evidences to substantiate his claim. 4. In reply, the ld. Sr. DR vehemently supported the orders of the authorities below. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall produce all the supporting documents to substantiate his claim and shall cooperate in the re-adjudication proceedings positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025. Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: .08.2025. RS Printed from counselvise.com ITA No.1067/Kol/2025 Shri Rajesh Kumar 3 Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "