AANCHAL JAIN,KOLKATA vs. D.C.I.T., CIRCLE - 43,, KOLKATA

ITA No. 423/KOL/2026 (A.Y. 2015-2016) Aanchal Jain IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 423/KOL/2026 Assessment Year: 2015-2016 Aanchal Jain,…………………….……..……….…Appellant 171/1, Mahatma Gandhi Road, Barabazar, Kolkata-700007 [PAN:AFQPJ3816C] -Vs.- Deputy Commissioner of Income Tax,.…..Respondent Circle-43, Kolkata, Aayakar Bhawan, 3, Government Place (West), Kolkata-700001 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Ms. Sima Das Biswas, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 09, 2026 Date of pronouncing the order: June 22, 2026 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Additional/ Joint Commissioner of Income Tax (Appeals), Faridabad dated 30.06.2025 passed for Assessment Year 2015-2016. 2. At the time of hearing, it was the submission of the ld. Counsel for the assessee that ld. Addl./JCIT(Appeals) just simply upholding the order of ld. Assessing Officer, dismissed the appeal of the assessee ex-parte without going into merit of the case. He

ITA No. 423/KOL/2026 (A.Y. 2015-2016) Aanchal Jain prayed before the Bench to set aside the order passed by the ld. Addl./JCIT(Appeals). 3. On the other hand, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in respect of the grounds of appeal raised by her before the ld. Assessing Officer as well as ld. Addl./JCIT(Appeals). The ld. D.R. pleaded that inspite of sufficient opportunities provided to substantiate her case, the assessee did not produce any supporting documents in support of her claim. The ld. D.R. contended that no compliance was made by the assessee inspite of notices issued under section 250 of the Act on various dates for submissions of details/evidence in support of her contention/grounds of appeal and it seems that the assessee is not interested to pursue this appeal and has been avoiding filing submission in support of her grounds of appeal and for this reason, the ld. Additional/Joint CIT(Appeals) dismissed the appeal of the assessee ex-parte. Therefore, he pleaded to uphold the order passed by the ld. Addl./JCIT(Appeals). 4. I have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of her claim before the ld. Assessing Officer. The ld. Addl./JCIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee ex-parte without going into merit of the case. The ld. Addl./JCIT(Appeals) was of the opinion that as the assessee failed to avail the opportunities offered on various occasions from time to time, it is understood that assessee is not keen to pursue the appeal as per law and accordingly, appeal filed by the assessee is liable to be

ITA No. 423/KOL/2026 (A.Y. 2015-2016) Aanchal Jain dismissed for non-prosecution by the assessee. Considering the totality of the facts and circumstances of the case, I find that the assessee was not in a position to file some of the evidences before the ld. Addl./JCIT(Appeals). Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee and remit the matter back to the file of ld. Addl./JCIT(Appeals) to decide the issue afresh and to examine these documents. Therefore, I remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Addl./JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are partly allowed for statistical purposes.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 22nd day of June, 2026

ITA No. 423/KOL/2026 (A.Y. 2015-2016) Aanchal Jain

Copies to :(1) Aanchal Jain, 171/1, Mahatma Gandhi Road, Barabazar, Kolkata-700007 (2) Deputy Commissioner of Income Tax, Circle-43, Kolkata, Aayakar Bhawan, 3, Government Place (West), Kolkata-700001 (3) Addl./JCIT(A), Faridabad; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha