SANEEY KUMAR JAIN,BHIND, UP vs. I.T.O., WARD - 43(3), KOLKATA

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1070784584(1) dated 30.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18. 2. Shri Mahendra Agarwal, AR appeared on behalf of the assessee and Shri Sailen Samadder, Sr. DR appeared on behalf of the revenue. 3. A perusal of the orders of the Assessing Officer as well as the Ld. CIT(A) show that they are ex parte, as the assessee did not represent before them because the Ld. Counsel for the assessee did not intimate the 2 Shri Saneey Kumar Jain AY: 2017-18

assessee about the dates of hearing. However, in the interest of natural justice, we restore the appeal of the assessee to the file of the Assessing
Officer subject to paying a cost of Rs. 50,000/- is to be paid to the Income
Tax Bar Association, Gawalior within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost of Rs. 50,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.

Dated: 10th March, 2025

JD, Sr. P.S.

Copy to:
1. The Appellant: Shri Saneey Kumar Jain
2. The Respondent. ITO, Ward-43(3), Kolkata
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata