AKHTARI BEGUM,KOLKATA vs. I.T.O.,WARKD-30(6), KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Akhtari Begum 2/1, Orphangunj Road, Orphangunj Market, Kolkata-700023, West Bengal Vs. ITO, Ward 30(6) Aaykar Bhavan Dakshin, 2, Gariahat Road (South), Kolkata-700031, West Bengal (Appellant) (Respondent) PAN No. ARVPB8591K
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2024 for the AY 2017-18. 02. At the outset, we observe that the appellate order by ld. CIT (A) has been decided ex-pate though the merit of the case were discussed in the appellate order and decided. We further note that before the ld.
AO though the assessment was framed u/s 143(3) of the Act vide order dated 18.12.2019. Now before us , the assessee has filed certain additional evidences which were stated to be a great importance in deciding the issue at hand. We have examined these documents and are of the opinion that the ends of justice would be Akhtari Begum; A.Y. 2017-18
met if the appeal is restored to the file of the ld. AO, who will examine and decide the issue afresh. Accordingly, the appeal of the assessee is allowed for statistical purposes.
03. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 30.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to :
The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER,//
Sr. Private Secretary/ Asst.