JAYDEB PAL,NORTH TWENTY FOUR PARGANAS vs. ITO, WARD 49(1), , KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
आयकर अपील सं/ITA No.472/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2011-2012)
Jaydeb Pal,
Maa Durga Enterprise,
Basirhat College,
North 24 Parganas,
West Bengal-743412
Vs ITO, Ward-49(1), Kolkata
PAN No. :AGKPP 6711 D
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Sunil Surana, AR
रधजस्व की ओर से /Revenue by : Shri Dipu Koley, Adl.CIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 24/07/2025
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
03.01.2024, passed by the ld. CIT(A), National Faceless Appeal Centre,
Delhi, for the assessment year 2011-2012. 2. A perusal of the para 4 of the impugned order we found that the assessee was non-cooperative before the ld. CIT(A) during the course of appellate proceedings, resulting into dismissal of the appeal of the assessee. However, ld. 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.
3. On the other hand, ld. Sr. DR did not oppose the above submission of the ld.AR
2
4. After hearing the rival contentions and perusing the material available on record, we are of the opinion that the issues involved in the appeal of the assessee requires verification at the end of the Assessing
Officer. Accordingly, in the interest of justice, we restore the issues in the appeal of the assessee to the file of Assessing Officer for deciding afresh after taking into consideration the evidences and documents to be filed by the assessee in an opportunity provided by the AO.
5. 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,
(