GIRISH KISHANLAL SHARMA,KOLKATA vs. INCOME TAX OFFICER, WARD - 34(1),, KOLKATA

Per George Mathan:

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
[hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-
10/10312/2018-19 dated 05.09.2024 for assessment year 2016-17. 2. None represented on behalf of the assessee and Shri Sandip
Sarkar, Sr. DR- JCIT represented on behalf of the revenue.
3. The appeal has been filed by the assessee with a delay of 210 days.
The assessee has filed an affidavit for condonation of delay. The reasons in the affidavit are plausible and valid. Consequently, the delay in filing
Girish Kshanlal Sharma

2
the appeal is hereby condoned and we proceed to dispose of the appeal on merits.
4. We notice that notice through RPAD had been issued to the assessee but the assessee has chosen not to appear. Consequently, the appeal of the revenue is being disposed off ex parte the assessee.
5. 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) and the ld.
CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his 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 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 1st September, 2025. [Sanjay Awasthi]

[George Mathan]
लेखा सदèय/Accountant Member

ÛयाǓयक सदèय/Judicial Member

Dated: 01.09.2025. RS
Girish Kshanlal Sharma

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

////
By order