CHANDA SHRAWAN KHETAWAT,KOLKATA vs. ITO, WARD 28(1), , KOLKATA

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ITA 1159/KOL/2025Status: DisposedITAT Kolkata08 September 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal, in the interest of justice, granted the assessee one more opportunity to substantiate its claim. The issues were restored to the file of Ld. CIT(A) for fresh adjudication after providing adequate opportunity of being heard, with a direction for the assessee to cooperate.

What were the facts?

The assessee appealed an ex-parte order passed by the Ld. CIT(A). The Ld. AR requested that the issues be restored to the Ld. CIT(A) as relevant documents were yet to be examined and no documentary evidence had been filed before the tribunal.

What were the issues?

Whether an appeal against an ex-parte order of the Ld. CIT(A) should be remanded to allow the assessee to present relevant documents and be heard adequately.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Hearing: 08/09/2025Pronounced: 08/09/2025

O R D E R

Per George Mathan, JM:

1.

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 2 ITANo.1159/Kol/2025 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.

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