KOMAL,KOLKATA vs. ITO, WARD 26(3), KOLKATA

Per Shri Rajesh Kumar, AM The appeal filed by the assessee is against the order of Ld. CIT(A), NFAC, Delhi dated 14.11.2024 for AY 2014-15 arising out of assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) by ITO, Ward-26(3), Kolkata dated 14.12.2016. 2. The assessee has raised the following grounds of appeal:

without providing adequate opportunity of being heard to the assessee.
Hence, the ld. AR prayed before the Bench to set aside the order of the authorities below and restore the issue to the file of the Assessing Officer for adjudication afresh. Ld. Sr. DR opposed this prayer of the assessee.
4. After hearing the rival submissions and going through the order of the authorities below, we find that the Ld. Assessing Officer passed the order u/s. 144 of the Act without considering the papers submitted by the assessee which is non-speaking also. Similarly, Ld. CIT(A) has also not correctly appreciated the issues and dismissed the appeal. Since the assessee could not present himself in the assessment proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view that the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. Assessing
Officer for adjudicating afresh after affording adequate opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld.
Assessing Officer on the date of hearing diligently and without any fail.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 15th May, 2025 (Pradip Kumar Choubey)
Accountant Member

Dated: 15th May, 2025

JD, Sr. PS

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KOMAL, AY 2014-15

Copy of the order forwarded to: