PARIJAT COMMODITIES PRIVATE LIMITED,HAZARIBAGH vs. ITO, WARD 13(3), , KOLKATA

Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order dated 25.01.2025 of the National Faceless Appeal Centre [hereinafter referred to as the “ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. The ld. counsel for the assessee at the outset submitted that there were ex parte proceedings before the Assessing Officer as well as ld. CIT(A). The ld. counsel submitted that both the authorities below have passed the respective orders without taking into consideration of the merits of the case. Therefore, in the interest of justice and fair play, the appeal may be restored to the file of the Assessing Officer so as the same could be heard on merits and decided accordingly. 3. The ld. DR, on the other hand, has left the matter to the wi om of the Bench. Parijat Commodities Pvt. Ltd

2
4. We have heard both the parties and perused the materials available on record. We find that the ld. CIT(A) has passed the order ex parte and the assessee failed to make appearance before both the authorities below. Therefore, in the interest of justice and fair play, we are of the view that the assessee should be given one more opportunity of hearing.
Accordingly, we restore this appeal to the file of the Assessing Officer with a direction to decide the case on merits after giving adequate opportunity of being heard to the assessee.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 3rd September, 2025. [Pradip Kumar Choubey]

[Rajesh Kumar]
Judicial Member

Accountant Member

Dated: 03.09.2025. RS

Copy of the order forwarded to:
1. Appellant -
2. Respondent -
3. CIT(A)-
4. CIT- ,

////
By order