RAJEEV NAIN MISHRA,GANGTOK vs. ITO, WARD 3(1),, GANGTOK

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ITA 1916/KOL/2025Status: DisposedITAT Kolkata28 October 2025AY 2013-20142 pages

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

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 26.06.2025 for the AY 2013-14.

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.

3.

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

4.

We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 28.10.2025.

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