SAMPA MAJHI,KALYANI, NADIA vs. I.T.O., WARD - 41(1), , NADIA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM Sampa Majhi 1/384-B, Bedibhawan, haringhata, kataganj, P.S. Kalyani, Nadia, Kolkata-741250, West Bengal Vs. Income Tax Officer, 41(1), Ananta hari Mitra Road, Ganguly Bagan, Krishnanagar, Nadia-741101, West Bengal
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 27.12.2024 for the AY 2018-19. 02. At the outset, we observe that the assessment order passed by the learned AO as well as appellate order passed by the learned CIT
(A) were passed ex-parte when the assessee failed to show up on the various dates of hearing allowed by the respective authorities. Under these circumstances, we are of the view that the ends of justice will be well served if the appeal is restored to the file of the learned AO for fresh adjudication. Accordingly, we restore the appeal to the file of the Sampa Majhi; A.Y. 2018-19
learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.
03. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 15.10.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.