ALOK KUMAR CHOUDHURI,BIRBHUM vs. I.T.O., WARD - 3(2), KOLKATA

Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 29.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 29.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 18.06.2025, dismissed the Appeal of the Assessee. As

The Ld. Counsel for the assessee submitted that the Ld. CIT(A) has not decided the grounds of the appeals of the assessee and the orders impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

Per contra, the Ld. DR relying on the order impugned, sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. The Ld. CIT(A) has not decided all the grounds of Appeal on its merits except reproducing several judicial precedents, the Ld. CIT(A) has not adjudicated the issue involved in the Appeal. Considering the fact that Assessee has not made full compliance before the Assessing Officer, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the assessee before passing the assessment order in accordance with law. The assessee is also directed to participate in assessment proceedings without fail.