SETH SOORAJMULL JALAN GIRLS COLLEGE,KOLKATA vs. ITO, WARD 1(3), EXEMPTION, , KOLKATA

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Addl/ JCIT (A)-8,
(hereinafter referred to as the “Ld. CIT(A)”] dated 14.02.2025 for the AY 2019-20. 2. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
2.1. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
2.2. We ,after hearing the submission of the parties and perusing the material available on record, find that apparently this appeal was Seth Soorajmull Jalan Girls College; A.Y. 2019-20

decided ex-parte before the ld. CIT (A). We note that despite numerous notices, none presented the case before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which , in our opinion, is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned
CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.
3. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.11.2025. (GEORGE MATHAN)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)

Kolkata, Dated:26.11.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.