DHANTERASH MERCHANDISE (P) LTD,.,KOLKATA vs. ACIT, WARD 6(1),, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM Dhanterash Merchandise (P) Ltd. 10/9, 1st Floor, P.O-R, Gopalpur, Chinar Park, Kolkata-700157, West Bengal Vs. ACIT, Ward-6(1), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AACCD9874E
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 30.04.2025 for the AY 2014-15. 2. At the outset, the ld. Counsel for the assessee submitted that the ld.
CIT (A) passed the order ex-parte dismissing the appeal of the assessee when assessee failed to respond to the various notices issued. The ld. AR therefore prayed that in the interest of justice and fair play, the assessee may kindly be granted one more opportunity before the ld. CIT (A) by restoring this appeal to the file of the ld. CIT
(A).
2.1. The ld. DR left the issue on the wi om of the Bench.
Dhanterash Merchandise (P) Ltd.; A.Y. 2014-15
2. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has passed an ex- parte order when assessee failed to respond to various opportunities granted during the appellate proceedings. In our opinion, the justice could not be denied to the appellant for technical reasons. Under these circumstances, end of justice would be well served if the appeal is restored to the file of the ld. CIT (A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee. Accordingly, we restore the appeal to the file of ld. CIT(A) with above direction. 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 19.11.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 19.11.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.