PARASPYARA COMMERCIAL PVT. LTD.,,HOWRAH vs. ITO, WARD 13(1), , KOLKATA

Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order dated 17.02.2025 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. At the outset, we note that the appellate order passed by the ld. CIT(A) is ex parte when the assessee did not respond to be opportunities granted by the ld. CIT(A). Consequently, Ld. CIT(A) dismissed the appeal by confirming the order of the Assessing Officer without discussing and deciding the issues on merits. Under the circumstances, in our view, the interest of justice would be well-served if the appeal is restored to the file of the ld. CIT(A) with a direction to decide the same on merits after affording adequate opportunity of being heard to the assessee. Paraspyara Commercial Pvt. Ltd

2
Accordingly, we set aside the order of the ld. CIT(A) and restore the issue to the file of the ld. CIT(A).
3. 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- ,

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By order