SUBHRA SANTI SINHA,MURSHIDABAD vs. I.T.O., WARD - 42(1),, MURSHIDABAD

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ITA 972/KOL/2025Status: DisposedITAT Kolkata08 July 2025AY 2012-2013Bench: the Assessing Officer in its entirety. It was the submission that the Id. 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 Id. AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the Id.AO.2 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal, in the interest of justice, restored the matter to the file of the AO for fresh adjudication on merits. The AO was directed to grant the assessee adequate opportunity of being heard, and the assessee was directed to cooperate in the readjudication proceedings.

What were the facts?

The assessee appealed against the Addl.JCIT(A)'s order, stating they couldn't provide complete details to the AO and that the CIT(A) dismissed the appeal without adequate opportunity. The assessee sought another chance to present their case to the AO, which the Sr. DR opposed, arguing it would be an unwarranted second round.

What were the issues?

Whether the assessee should be granted an additional opportunity to submit details and represent their case before the Assessing Officer, given the prior dismissal by the CIT(A) without sufficient opportunity.

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: 08/07/2025Pronounced: 08/07/2025

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