SANJIB SHAW,KOLKATA vs. I.T.O., WARD - 49(1), KOLKATA.

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 30.09.2024 for the AY 2018-19. 02. At the outset, the ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
03. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
04. We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order
Sanjib Shaw; A.Y. 2018-19

passed by NFAC was dismissed without looking into the merits of the case by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore the issue raised on merits to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity to be provided to the assessee to furnish the reply and file relevant details and evidences if needed. It is further clarified that assessee should also not seek any adjournments unless otherwise required for reasonable cause. The appeal of the assessee is allowed for statistical purposes.
05. In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced in the open court on 29.07.2025. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)

Kolkata, Dated: 29.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//

Sr. Private Secretary/ Asst.