ELA BERA,KOLKATA vs. ITO, WARD - 44(1), , KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.774/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2013-2014)
ELA BERA
37/4A, Northern Avenue,
Ghugudanga, S.O. Kolkata-30
Vs ITO Ward-44(1), Kolkata
PAN No. AHOPB 6582 B

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri Ayush Gupta, CA
रधजस्व की ओर से /Revenue by : Shri Dheeraj, Addl.CIT-Sr. DR
सुनवाई की तारीख / Date of Hearing
: 05/08/2025
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
02.01.2025, passed by the ld. CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2013-2014. 2. At the outset, we observe that there is a delay of 11 days in filing the appeal by the assessee. The assessee has filed a condonation petition along with affidavit for condonation of delay. After considering the contents of the affidavit and the reasons stated therein, we condone the delay of 11 days in filing the appeal by the assessee and the appeal is admitted for adjudication.
3. After hearing the rival contentions and perusing the material available on record, we find that in this case the issue was only in regard to the valuation of the property which was sold by the assessee during the year under consideration. We note that the assessee has not filed any valuation report before the Assessing Officer. Therefore, in the interest of 2
justice, we are of the view that the issue needs to examined at the end of Assessing Officer afresh after taking into the account of the DVO’s report as well as valuation report which may be submitted by the assessee. The assessee shall be provided sufficient opportunity of being heard. Thus, the appeal of the assessee is allowed for statistical purposes.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26/08/2025. (DUVVURU RL REDDY) (RAJESH KUMAR)
उपाध्यक्ष / VICE PRESIDENT
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,

(