SHRI RAJESH KUMAR,HOWRAH vs. ITO, WARD 47(1), , KOLKATA

Per Bench :

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10254239 dated 03.03.2025. 2. Shri Aayush Kedia, CA represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.
3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issues involved in the appeal afresh so Shri Rajesh Kumar

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that the assessee could be able to produce all the evidences to substantiate his claim.
4. In reply, the ld. Sr. DR vehemently supported the orders of the authorities below.
5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall produce all the supporting documents to substantiate his claim and shall cooperate in the re-adjudication proceedings positively.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Kolkata, the 2nd September, 2025. [Rajesh Kumar]

[George Mathan]
लेखा सदèय/Accountant Member

ÛयाǓयक सदèय/Judicial Member

Dated: .08.2025. RS
Shri Rajesh Kumar

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

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By order