AMIT AGARWAL HUF,KOLKATA vs. I.T.O., WARD - 28(4),, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Amit Agarwal HUF 49A, Tollygunge Circular Road, New Alipore, Kolkata-700053 West Bengal Vs. ITO Ward 28(4) Central Revenue Building, 169, A.J.C. Bose Road, Kolkata-700014, West Bengal (Appellant) (Respondent) PAN No. AAJHA0538C
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.07.2025 for the AY 2015-16. 2. At the outset, the ld. Counsel for the assessee submitted that co- ordinate Bench in assessee’s own case in ITA no.2592/KOL/2019 &
others , for A.Y. 2016-16, has already restored the appeals to the file of the ld. AO for denovo adjudication. The ld. counsel prayed that this case may also be transferred to the AO for denovo adjudication accordingly.
2.1. The ld. DR did not object to the same and left the issue to the wi om of the Bench.
Amit Agarwal HUF; A.Y. Amit Agarwal HUF
After hearing the rival contentions and perusing the materials available on record, we find that co-ordinate Bench in assessee’s own case in ITA no.2592/KOL/2019, for A.Y. 2016-16 and others, has already restored the appeals to the file of the ld. AO for denovo adjudication and assessee prayed that this case may also be restored to the file of the ld. AO for denovo adjudication on the same lines. Considering the plea taken by the ld. Counsel for the assessee to remit the matter back to the file of Ld. AO and in the interest of justice and fair play, we deem it fit and proper to restore the issue back to the file of the AO so that the facts could be appreciated in correct perspective and order is passed accordingly de novo. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18.12.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 18.12.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.