ASHA AGARWAL,KOLKATA vs. I.T.O., WARD-37(1),, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2048/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2023-2024)
Asha Agarwal,
36, Maharshi Devendra Road,
Posta, Beadon Street,
Kolkata-700006
Vs ITO, Ward-37(1), Kolkata
PAN No. :AFTPA 3308 K
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by None
रधजस्व की ओर से /Revenue by : Shri Santanu Ghosh, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 11/12/2025
घोषणा की तारीख/Date of Pronouncement
: 11/12/2025
आदेश / O R D E R
Per Bench :
This is an appeal filed by the assessee against the order of the ld.
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.06.2025
for the assessment year 2023-2024. 2. The appeal of the assessee is filed belatedly by 04 days. Considering the facts and circumstances of the case, delay of 04 days in filing the appeal is condoned and the appeal is admitted to be disposed off.
3. It was submitted by the ld. Sr. DR that the issue involved in the present appeal of the assessee is with regard to the valuation of property.
It was the submission that the case had been referred to the technical unit on 12.03.2025 and the technical unit has intimated the matter to be referred to the DVO, Kolkata on 13.03.2025. It was the submission that the AO has mentioned that once the DVO’s report is received the assessment would be modified accordingly. It is noticed that as the AO has mentioned that the 2
valuation is pending with the DVO, the juri ictional AO will amend the assessment order. It was the submission that as there is already a finding by the AO, therefore, the appeal of the assessee is liable to dismissed.
4. We have considered the submissions ld. Sr. DR and perused the orders of the authorities below. As it is noticed that the AO himself agrees that the property needs to be valued and the DVO is also seized of the matter in regard for valuation, in the interest of justice, the issues in this appeal are restored to the file of the juri ictional AO to await the report of the DVO and after receiving the DVO’s report adjudicate the issue after granting adequate opportunity of being heard.
5. In the result appeal of the assessee is partly allowed for the statistical purposes.
Order dictated and pronounced in the open court on 11/12/2025. (RAJESH KUMAR) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 11/12/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(