CHANDA SHRAWAN KHETAWAT,KOLKATA vs. ITO, WARD 28(1), , KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
Chanda Shrawan Khetawat,
4F, Floor Castle, 74 Lake District
Narkel Danga Main Road,
Phoolbagan, Kolkata-700054
Vs ITO, Ward-28(1), Kolkata
PAN No. :AGXPK 6023 E
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Abhishek Bansal, FCA
रधजस्व की ओर से /Revenue by : Ms. Archana Gupta, Addl.CIT-Sr. DR
सुनवाई की तारीख / Date of Hearing
:
08/09/2025
घोषणा की तारीख/Date of Pronouncement
:
08/09/2025
आदेश / O R D E R
Per George Mathan, JM:
This is an appeal filed by the revenue against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated
30.03.2025 for the assessment year 2014-2015. 2. Shri Abhishek Bansal, ld. AR appeared on behalf of the assessee and Ms. Archana Gupta, Sr.DR appeared on behalf of the revenue
3. An adjournment application has been filed by Shri Abhishek Bansal, ld.AR of the assessee seeking adjournment on the ground, which is not plausible, therefore, the adjournment application is rejected and appeal is heard finally.
4. A perusal of the facts of the present shows that the order of the ld.CIT(A) is an ex-parte order. Ld. AR submitted that the issues involved in the appeal of the assessee may be restored to the file of ld.CIT(A) as the relevant documents are required to be examined, however, the ld.AR has ITANo.1159/Kol/2025
2
not filed any documentary evidence before us. Therefore, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively.
5. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 08/09/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 08/09/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(