KARTICK MALLICK,BANKURA vs. ITO, WARD 3(1),, BANKURA
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.981/KOL/2025
(नििाारण वर्ा / Assessment Year :2014-2015)
Kartick Mallick
Panagarh Road, Sonamukhi,
PO: sonamukhi, Dist : Bankura
PIN-722207(W.B.)
Vs
ITO, Ward-3(1), Bankura (W.B.)
PAN No. :AKYPM 5055 D
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri D.K.Sen, Advocate
राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 09/07/2025
घोषणा की तारीख/Date of Pronouncement
: 09/07/2025
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), dated 10.03.2025, passed for the assessment year 2014-2015. 2. It was the submission of the ld. AR that the assessee could not provide the details before the Assessing Officer in its entirety. It was the submission that the ld. CIT(A) without affording sufficient opportunity has dismissed the appeal of the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld.CIT (A).
3. In reply, Ld. Sr. DR supported the orders of the ld. AO and the ld.
CIT(A). It was the submission that restoring the matter to the file of ld.
CIT(A) would be, in fact, giving the assessee a second round which should not be granted.
2
4. A perusal of the assessment order shows that the assessee was unable to furnish the details as asked for. A further perusal of impugned order passed by the Id. CIT(A), shows that the assessee has not cooperated in the appellate proceedings. However, ld. AR, at outset, requested for one more opportunity to substantiate its case before the ld.CIT(A). In such circumstances, in the interest of justice, I restore the issues to the file of Id.CIT(A) for readjudicating the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
5. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 09/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 09/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
sआदेशािुसार/ BY ORDER,
(