AKHTARI BEGUM,KOLKATA vs. I.T.O.,WARKD-30(6), KOLKATA

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ITA 70/KOL/2025Status: DisposedITAT Kolkata30 July 2025AY 2017-18Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT, considering the importance of the additional evidence, decided that the ends of justice would be met by restoring the appeal to the Ld. AO for fresh examination and decision. Consequently, the appeal was allowed for statistical purposes.

What were the facts?

The assessee appealed against an ex-parte order of the Ld. CIT(A) for AY 2017-18, where the assessment was originally framed under Section 143(3). The assessee subsequently filed significant additional evidence before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

The key issue was the proper consideration of additional evidence presented by the assessee and whether the case should be remanded to the Assessing Officer for a fresh decision.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Anil Kochar &
For Respondent: Shri Jitendra Kantilal Surti, DR
Hearing: 15.07.2025Pronounced: 30.07.2025

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.

2.

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

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30.07.2025.

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