CHIRANJIT KARMAKAR,MANDALPUR,JAMURIA vs. ITO, WARD - 1(1), ASANSOL

ITA 843/KOL/2025Status: DisposedITAT Kolkata24 July 2025AY 2017-2018Bench: SHRI GEORGE MATHAN (Judicial Member)3 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's non-compliance in earlier proceedings but, in the interest of justice, restored the matter to the Assessing Officer for fresh adjudication, allowing the assessee another opportunity to present evidence. A cost of Rs. 25,000/- was imposed on the assessee, payable within 60 days, failing which the CIT(A)'s order would stand confirmed.

What were the facts?

The assessee appealed against an order from the CIT(A), National Faceless Appeal Centre, for AY 2017-18, contending that the appeal was dismissed without providing sufficient opportunity of being heard.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) without granting sufficient opportunity of being heard was justified, and if the matter should be remanded to the AO for fresh consideration.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 24/07/2025Pronounced: 24/07/2025

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1.

प्रत्यथी / The Respondent-

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