ANINDYA BHATTACHARYYA,PALPARA vs. INCOME TAX OFFICER, WARD 41(3), NADIA, NADIA

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH KOLKATA

BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.1121/Kol/2026 Assessment Year: 2017-18 Anindya Bhattacharyya……..………………....…………………....Appellant Palpara Chakdaha, Nadia, W.B. 741222. [PAN: AIIPB9595R] vs. ITO, WARD-41(3), Nadia…..….……....…..………………….…..... Respondent Appearances by: Shri P K Roy, Advocate and Trideep Nayak, AR, appeared on behalf of the assessee. Shri Dheeraj, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :July 02, 2026 Date of pronouncing the order :July 14 ,2026 आदेश / ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 29.01.2026of the Addl/JCIT(A)-4, Chennai (hereinafter referred to as “ld. CIT(A)”) passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee is an individual. The assessee deposited cash of Rs.28,04,910/- during the demonetization period. The Assessing Officer completed the assessment u/s 144 of the Act by making an addition of Rs.28,04,910/- u/s 69 of the Act.

I.T.A. No.1121/Kol/2026 4. Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submitted that the order of the Assessing Officer is ex-parte order and the assessee failed to submit relevant details before the Assessing Officer. The Ld. AR therefore prayed that one fresh opportunity may be given to prove his case. 5. The Ld. DR did not make any objection to the above proposal of the ld. AR. 6. We have considered the submissions of the counsels of the respective parties and perused the material available on record. We note that the ld. CIT(A) dismissed the appeal of the assessee due to non- compliance. We find that the Assessing Officer passed order ex parte u/s 144 of the Act on the reason that the assessee failed to produce relevant documentary evidences before the Assessing Officer. Under the circumstances and on the request of the assessee, in the interest of natural justice, we deem it appropriate to remand the matter back to the file of Assessing Officer with a direction to adjudicate the matter afresh considering all relevant documents/details. The assessee is directed to fully cooperate in the remand proceedings by producing supporting documents/details to substantiate the claim of the assessee. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 14th July, 2026. Sd/- Sd/- [Rakesh Mishra] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 14 .07.2026. RS

I.T.A. No.1121/Kol/2026 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