AGARWAL MAHESWARI & CO.,KOLKATA vs. I.T.O., WARD - 22(2), , KOLKATA
आयकर अपीलȣय अͬधकरण, ‘एसएमसी’ Ûयायपीठ,कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA
BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
आयकर अपील सं/ITA No.1753/KOL/2025
(Ǔनधा[रण वष[ / Assessment Year : 2020-2021)
Agarwal Maheswari & CO,
5th Floor, Room No.504,
6 Waterloo Street, Dalhousie,
Kolkata-700069
Vs
ITO Ward-22(2), Kolkata
PAN No. :AADFA 8690 B
(अपीलाथȸ /Appellant)
..
(Ĥ×यथȸ / Respondent)
Ǔनधा[ǐरती कȧ ओर से /Assessee by :
Ms. Vijeta Untwalia Agarwal, CA
राजèव कȧ ओर से /Revenue by :
Shri Mrinmay Basak, Sr. DR
सुनवाई कȧ तारȣख / Date of Hearing
:
18/11/2025
घोषणा कȧ तारȣख/Date of Pronouncement
:
21/11/2025
आदेश / O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Add/JCIT(A), Ranchi, dated 13.06.2025 passed for Assessment Year 2020-2021. 2. Ld. AR submitted that the intimation issued u/s.143(1) of the Act has been issued making adjustment without issuing an intimation to the assessee either communicated or through electronic means. It was the submission that the intimation issued u/s.143(1) of the Act is liable to be quashed.
3. On the other hand, ld. Sr.DR submitted that he has no objection if the issues in this appeal be restored to the file of ld.AO for readjudication.
4. I have considered the rival submissions. As it is noticed that the assessee has not been heard nor any show cause has been issued to the assessee before issuing the intimation u/s.143(1), I am of the view that the issue in this appeal must be restored to the file of ld. AO for 2
readjudication afresh and I do so. Needless to say, the assessee shall be afforded sufficient opportunity of hearing. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. AO, failing which the ld. AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
5. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 21/11/2025. (DUVVURU RL REDDY)
उपाÚय¢ / VICE PRESIDENT
Ǒदनांक Dated 21/11/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to :
आदेशानुसार/ BY ORDER,
(