JAYDEB PAL,NORTH TWENTY FOUR PARGANAS vs. ITO, WARD 49(1), , KOLKATA

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ITA 472/KOL/2025Status: DisposedITAT Kolkata26 August 2025AY 2011-12Bench: the Id. CIT(A) during the course of appellate proceedings, resulting into dismissal of the appeal of the assessee. However, Id. counsel for the assessee submitted that there are certain details and information as required by the Assessing Officer could not be furnished before him. Therefore, the assessee may be given one more opportunity to furnish the relevant documents before the Assessing Officer to substantiate his case.2 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the issues required verification by the Assessing Officer. Therefore, in the interest of justice, the matter was restored to the Assessing Officer to decide afresh after providing the assessee with an opportunity to furnish the relevant documents.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal for AY 2011-2012 due to non-cooperation. The assessee's counsel requested another opportunity to submit documents to the Assessing Officer, stating previous difficulties in furnishing them.

What were the issues?

Whether the case should be remanded to the Assessing Officer to provide the assessee another opportunity to furnish documents, despite the CIT(A) having dismissed the appeal due to the assessee's non-cooperation.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

Hearing: 24/07/2025Pronounced: 26/08/2025

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