YUSUF SEIKH,BARDHAMAN vs. ITO, WARD 1(1), , BARDHAMAN
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.1052/KOL/2025
(नििाारण वर्ा / Assessment Year :2015-2016)
Yusuf Seikh,
Musalman para, Memari,
Purba Bardhaman, WB-713146
Vs
ITO Ward-1(1), Bardhaman
PAN No. :CFIPS 9233 L
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri Sanjib Kumar Paul, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 21/07/2025
घोषणा की तारीख/Date of Pronouncement
: 21/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.03.2025
for the Assessment Year 2015-2016. 2. None appeared on behalf of the assessee and Shri Sanjib Kumar
Paul, ld. Sr.DR appeared on behalf of the revenue.
3. On perusal of the grounds of appeal, the assessee has submitted that an adjournment was asked during the course of appellate proceedings, however, the ld. CIT(A) passed the impugned ex-parte without providing any sufficient opportunity of being heard to the assessee.
4. Ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
5. I have considered the submissions of the ld. Sr. DR and the facts and circumstances of the case. A perusal of the impugned order, being more specifically in para 6.2 at page 3 shows that the assessee has failed to 2
submit the evidence to substantiate its claim. This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 21/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 21/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(