ASHA AGARWAL,KOLKATA vs. I.T.O., WARD-37(1),, KOLKATA

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ITA 2048/KOL/2025Status: DisposedITAT Kolkata11 December 2025AY 2023-20242 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the AO's acknowledgment that property valuation was pending with the DVO. In the interest of justice, the issues were restored to the jurisdictional AO for re-adjudication after receiving the DVO's report and granting the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against a CIT(A) order for AY 2023-24, pertaining to property valuation. The case was referred to a technical unit, which recommended referral to the DVO, Kolkata, and the Assessing Officer indicated that the assessment would be modified upon receipt of the DVO's report.

What were the issues?

Whether the assessment can be completed when property valuation by the DVO is pending and the proper procedure for re-adjudication after receiving the DVO's report.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 11/12/2025Pronounced: 11/12/2025

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 valuation is pending with the DVO, the jurisdictional 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 jurisdictional 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.

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