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Facts
The assessee's appeal arose from an ex-parte order passed by the Ld. CIT(A) without the assessee's representation. The assessee's counsel submitted that the matter should be restored to the Assessing Officer for a fair hearing.
Held
The Tribunal restored the issue to the file of the Assessing Officer to decide the matter afresh after giving the assessee a reasonable opportunity of being heard. The Ld. DR did not oppose this request.
Key Issues
Whether the appeal should be allowed and the case restored to the Assessing Officer due to ex-parte proceedings and lack of opportunity for the assessee to be heard.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH,KOLKATA
Appearances by: Assessee represented by : Siddharth Agarwal, AR Department represented by : Monalisa Pal Mukherjee, Sr. DR Date of concluding the hearing : 18.12.2025 Date of pronouncing the order : 23.12.2025 O R D E R The present appeal filed by the assessee arises from order dated 05.11.2019passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Siliguri [hereafter “the Ld. CIT(A)].
At the outset, the Ld. counsel for the assessee submitted that the order before the Assessing Officer as well as the Ld. CIT(A) were passed ex-parte without the representation of the assessee. Therefore, in the interests of substantive justice and fair play, the appeal may be restored to the file of Assessing Officer.
Roshan Agarwal The Ld. DR did not oppose the contentions of the AR. Accordingly, we restore the issue to the file of AO with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee.
In result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 23.12.2025