RAM KUMAR OJHA,KOLKATA vs. ITO, WARD 44(2),, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Ram Kumar Ojha P-2, Ram Manohar Lohia Sarani, 6th Floor, Burrabazar, Kolkata-700007, West Bengal Vs. Income Tax Officer, Ward-44(2) 3, Government Place West Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAOPO7891D
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 06.08.2025 for the AY 2022-23. 02. At the outset, the ld. Counsel for the assessee submitted before the Bench that the learned CIT (A) has passed ex-parte order without deciding the issue on merits. The ld. Counsel for the assessee did not respond to the various notices issued by the ld. CIT (A) and the learned
CIT (A) passed the appellate order dismissing the appeal. The learned
Authorized Representative therefore prayed that the appeal may kindly be restored to the file of the learned CIT (A) so that the same could be decided on merit in the interest of justice and fairplay.
Ram Kumar Ojha; A.Y. 2022-23
The ld. DR on the other hand left the issue to the wi om of the Bench. 04. After hearing the rival contentions and perusing the materials available on record, we find that apparently this appeal was decided ex-parte by ld. CIT (A) and even there was part appearance/compliance before the ld. AO. We note that despite the repeated reminders/ notices none was presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which 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 AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.10.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 28.10.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.