DEEPAK JHUNJHUNWALA,KOLKATA vs. ITO, WARD 37(1),, KOLKATA

IN THE INCOMETAXAPPELLATE TRIBUNAL“A” BENCH, KOLKATA Before ShriRajesh Kumar, Accountant Member and ShriPradip Kumar Choubey, Judicial Member ITA No.369/Kol/2026 Assessment Year: 2019-20 Deepak Jhunjhunwala…………………………………….………...Appellant C/o Subhash Agarwal & Associates Advocates, Siddha Gibson 1, Gibson Lane, Suite-213 2nd Floor, Kolkata-700 069 [PAN No. ACQPJ1890H] Vs. ITO, Ward-37(1), Kolkata…………..……………………….Respondent Appearances by: Shri Subash Agarwal,AR, appeared on behalf of the Appellant. Ms. Ruchika Sharma, Sr. DR,appeared on behalf of the Respondent. Date of concluding the hearing :April 28, 2026 Date of pronouncing the order :May 15 , 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the Revenue is directed against the order dated 31.03.2022 of the National Faceless Appeal Centre (NFAC) passed under Section 142(1)(c) of the Assessment Year 2013-14 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. The Ld. AR instead of arguing into the merit of the case has only prayed that appeal of the assessee be restored to the file of the CIT(A) as the order passed by the CIT(A) as an ex-party order. The Ld. AR submits that assessee could not be able to place his case before the CIT(A) as the reason was beyond the control of the assessee, and the CIT(A) dismissed the appeal of the assessee when there was no compliance. His prayer is that assessee has to give an opportunity to

ITA No.369/Kol/2026 Deepak Jhunjhunwala place his case before the CIT(A).The Ld. DR did not raise objection in remitting the appeal of the assessee to the file of the CIT(A). 3. Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order we find that there was no compliance on behalf of the assessee before the CIT(A) as a result of which CIT(A) has dismissed the appeal of the assessee. There was no adjudication on the merit of the case rather the CIT(A) has confirmed the order of the AO as there was no compliance on behalf of the assessee. The prayer of the AR is that assessee has been given an opportunity to place his case. For the interest of justice, we are inclined to restore the appeal of the assessee before the CIT(A) with a direction to pass a fresh order after affording opportunity to assessee to hear it. Assessee is also directed to be cooperate in the remand proceedings. The order of the CIT(A)is set aside, appeal of the assessee is restored to the file of the CIT(A) for fresh order on merit by affording an opportunity to hear the assessee. As a result, the appeal of the assessee is allowed for the statistical purpose.

Kolkata, the 15th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

Dated: 15.05.2026. DC, PS

ITA No.369/Kol/2026 Deepak Jhunjhunwala

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