SONALI SARKAR,KOLKATA V. I.T.O., WARD - 44(1), KOLKATA

ITA 970/KOL/2025

AI Insights

This case involves an appeal by Sonali Sarkar against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2022-23. The primary contention was that both the CIT(A) and the AO had passed their respective orders without adequately considering the merits of the case or all relevant documents and pleas of the assessee. The Tribunal found that the issues raised by the assessee were not properly examined at the initial stages and thus decided to remand the case back to the AO for a thorough re-assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846067 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: 2022-2023
• Appeal Filed On: 06-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: MANISH TIWARI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.970/KOL/2025 (Assessment Year: 2022-23) Sonali Sarkar 27, Manmatha nath Ganguly Road, Cossipore, Kolkata- 700002, West Bengal Vs. ITO, Ward 44(1) Income Tax Office, 3, Govt Place (West), Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. APMPS8600R Assessee by : Shri Manish Tiwari, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 17.03.2026 Date of pronouncement: 27.03.2026 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 24.02.2025 for the AY 2022-23. 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT (A) has passed an ex-parte order without deciding the issue on merit. Similarly, before the ld. AO all the facts qua the issues involved could not be placed and consequently the order passed by the AO was also without taking into account all documents and pleas of the assessee. The ld. AR therefore prayed that the issue may be restored to the file of the ld. AO so that the issues could be decided after taking into account all the relevant facts and evidences which are pivotal for adjudication of the issues. Printed from counselvise.com Page | 2 ITA No. 970/KOL/2025 Sonali Sarkar; A.Y. 2022-23 3. The ld. DR on the other hand relied on the orders of the authorities below by opposing the prayer of the ld. Counsel for the assessee. 4. After hearing the rival contentions and perusing the materials available on record, we find that the issues are required to be examined at the level of the ld. AO as the assessee could not place all facts at the time of assessment proceedings. We also find that the ld. CIT (A) has also passed an ex-parte order when the assessee did not avail the opportunities granted by the appellate authority and thus, the appellate authority was also passed the order without considering the merits of the case. Under these circumstances, the ends of justice will be well served if the appeal is restored to the file of the ld. AO with a direction to decide the same denovo after taking into account all the evidences/ facts as may be presented by the assessee during the course of hearing before the ld. AO. Accordingly, we restore the matter to the file of the ld. AO. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.03.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.03.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 970/KOL/2025 Sonali Sarkar; A.Y. 2022-23 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 "