PRIYA MANJARI TODI,KOLKATA vs. INCOME TAX OFFICER, KOLKATA
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
Priya Manjari Todi,
Todi Niket, 2, Qeens Park,
Ballygunge
Vs ITO, Ward-30(3), Kolkata
PAN No. :AMHPP 3330 P
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
07/07/2025
घोषणा की तारीख/Date of Pronouncement
:
07/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
16.10.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2015-2016. 2. None appeared on behalf of the assessee and Shri Mrinmay Basak, ld. Sr. DR appeared on behalf of the revenue.
3. It was submitted by the ld. Sr. DR that he reiterates the findings of the ld. CIT(A) on merits.
4. A perusal of the facts in the present case clearly shows that the ld.
CIT(A) has dismissed the appeal in limine on account of non- representation. Ld. CIT(A) has not given his findings on merits. A further perusal of the impugned order shows that the notices were issued to the assessee, however, the assessee did not respond to the notices issued as has been mentioned by the ld. CIT(A) in its order. In such circumstances, in the interest of justice, I restore the issues to the file of Id. CIT(A) for ITANo.2427/KOL/2024
2
readjudicating the issues on merits after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-
(Rupees ten Thousand only) by the assessee to the Legal Aid Services,
3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. 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 pronounced in the open Court on 07/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 07/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(