PRIYA MANJARI TODI,KOLKATA vs. INCOME TAX OFFICER, KOLKATA

It was submitted by the ld. Sr. DR that he reiterates the findings of the ld. CIT(A) on merits.

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 2 ITANo.2427/KOL/2024 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.

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 : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR,