ARCHANA GHOSH,KOLKATA vs. ITO , WARD - 25(1), KOLKATA
PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-7, Delhi, vide order dated 11.02.2025. 1.1 In this case, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. In this case, the Ld. AO has made an addition on account of a receipt from one M/s Britt Worldwide (I) Pvt. Ltd.; disallowance on account of business of promotion; disallowance from travelling expenses and an addition on account of donation and subscription. 1.2 Before the Ld. CIT(A), the assessee did not comply to any of the notices issued fixing the case for hearing. Thereafter, the Ld. CIT(A) passed the impugned order by confirming the action of Ld. AO.
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Archana Ghosh
3 The assessee has challenged the very same actions of the Ld. AO through as many as six grounds of appeal. 2. The Ld. DR pointed out that the Ld. AO has made the addition after considering the submissions made by the assessee. He also pointed out that before the Ld. CIT(A), the assessee did not respond to any of the notices issued from his office and hence he has relied on the fact-finding done by the Ld. AO to uphold his actions. 3. We have carefully perused the impugned order and have also gone through the Ld. AO’s order. It is recorded on page 8 para 6 of the impugned order that the notices issued by the Ld. CIT(A) were not responded to. In light of this fact, we feel that the assessee deserves another chance to present the facts, as per grounds of appeal before us, and thereby seek relief from the Ld. CIT(A). To this effect, we set aside the impugned order and remand the same back to the file of Ld. CIT(A) for fresh adjudication, after giving adequate opportunity of being heard. 4. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 24.06.2025 (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President Accountant Member Dated: 24.06.2025 AK, Sr. P.S.
Copy of the order forwarded to:
1. Archana Ghosh
2. ITO, Ward-25(1)
3. Pr. CIT
4. CIT(A)
CIT(DR)
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Archana Ghosh
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By order