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

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.

The assessee has raised the following grounds of appeal:

The Ld. AR of the assessee submitted that the order passed by the Assessing Officer is an ex parte and non-speaking order passed u/s. 144 of the Act without considering the papers submitted by the assessee and also 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.

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.