SANDEEP KUMAR TEKRIWAL,KOLKATA vs. ITO, WARD -30(4), KOLKATA

PER BENCH: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.06.2023 for the AY 2011-12. 02. Shri PK Himmatsinghka appeared on behalf of the assessee and Shri Jitendra Kantilal Surti, JCIT appeared on behalf of the revenue. 03. This appeal of assessee is time barred by 234 days and a separate condonation of delay petition along with affidavit has been placed on file. Considering the averments made in the said application, we condone the delay and admit the appeal for hearing. 04. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. Since the assessee despite being provided with sufficient opportunities of hearing before the Ld. Seth Soorajmull Jalan Girls College; A.Y. 2011-12 CIT(A) did not present itself in the appellate proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issues in this appeal are restored to the file of the Ld. CIT(A) for adjudication afresh subject to the assessee paying a cost of Rs. 10,000/- (Rupees ten thousand only) 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. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed. 05. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 22.05.2025. (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)

Kolkata, Dated: 22.05.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to :

Sr. Private Secretary/ Asst.