RICHA PODDAR,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

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ITA 2174/KOL/2024Status: DisposedITAT Kolkata13 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. This was done to provide the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was filed against an order of the NFAC which confirmed additions made in an ex-parte assessment. The assessee did not appear before the Tribunal.

What were the issues?

Whether the additions made in the ex-parte assessment order were justified without providing the assessee with a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH,

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Respondent: Shri Sanjit Kumar Das, CIT DR
Hearing: 13.07.2026Pronounced: 13.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

ITA No.2174/KOL/2024 Assessment Year: 2014-15

Richa Poddar Vs. ITO, Delhi Delhi-110001 l0/l, Deodar Street, Kolkata West Bengal-700019 [PAN: AOEPP9798Q] APPELLANT RESPONDENT

Appellant by : None Respondent by : Shri Sanjit Kumar Das, CIT DR Date of hearing : 13.07.2026 Date of Pronouncement : 13.07.2026 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 19.09.2024 passed u/s 250 of the Income Tax Act, 1961 [“the Act”, for short] for the assessment years 2014-15.

2.

None represented on behalf of the assessee and Shri Sanjit Kumar Das, CIT DR represented on behalf of the Revenue.

ITA No.2174/KOL/2024 Richa Poddar; A.Y: 2014-15 3. It is noted that the assessment in this case was completed ex-parte on 03.05.2023 u/s 147 r.w.s. 144 r.w.s. 144B of the Act, assessing the total income at Rs. 55,28,71,040/-. The Ld. CIT(A) has subsequently confirmed the additions made in the said assessment order in the impugned order, without proper opportunity to the assessee or inquiry. Before us also there was no representation.

4.

This being the factual matrix, in the interest of justice, we grant the assessee one more opportunity to substantiate her claim before the Ld. CIT(A) by restoring the issues in the appeal to the file of Ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard.

5.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 13.07.2026.

Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.07.2026 DP, PS

ITA No.2174/KOL/2024 Richa Poddar; A.Y: 2014-15 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//TRUE COPY//

ASSISTANT REGISTRAR ITAT KOLKATA BENCHES, KOLKATA

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