SUSHOBHAN PRAMANIK,PURBA MEDINIPUR vs. ITO, WARD 27(3), , HALDIA
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
आयकर अपील सं/ITA No.1136/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2018-2019)
Sushobhan Pramanik,
Bahichard, Tamluk,
Purba Medinipur, West Bengal
Vs ITO, Ward-27(3), Haldia
PAN No. :BXUPP 0710 J
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Miraj D. Shah, AR
रधजस्व की ओर से /Revenue by : Shri Sushanta Saha, Addl. CIT
सुनवाई की तारीख / Date of Hearing
: 31/07/2025
घोषणा की तारीख/Date of Pronouncement : 26/08/2025
आदेश / O R D E R
Per Rajesh Kumar, AM :
This is an appeal filed by the assessee against the order dated
23.02.2024, passed by the ld. CIT(A), National Faceless Appeal Centre,
Delhi, for the assessment year 2018-19. 2. At the outset, we observe that the assessee has not furnished the details as called for by the Assessing Officer during the course of assessment proceedings resulting into addition of Rs.1,23,98,885/- by the Assessing Officer on account of cash deposited by the assessee in his bank account, which according to the Assessing Officer remained unverifiable. Similarly before the ld. CIT(A) the assessee did not appear and the appellate order came to be passed ex-parte without taking into consideration on merit of the case. In these circumstances, it would meet the ends of justice, if one more opportunity is granted to the assessee to submit the details to substantiate its case before the Assessing Officer.
Consequently, we restore the issues involved in the present appeal to the 2
file of Assessing Officer with a direction to decide afresh after affording sufficient opportunity of hearing to the assessee. We also direct the assessee to cooperate in the readjudication proceedings.
3. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26/08/2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR)
न्यधनयक सदस्य / JUDICIAL MEMBER
लेखा सदस्य/ ACCOUNTANT MEMBER
कोलकाता Kolkata; ददनाांक Dated 26/08/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(