NAWAL KISHORE BANKA,KOLKATA vs. I.T.O., WARD - 32(4), KOLKATA, 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/250/2024-25/1066017444(1) dated 25.06.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2011-12. 2. Shri Manish Tiwari, AR appeared on behalf of the assessee and Ms. Rama Choudhary, Sr. DR appeared on behalf of the revenue. 3. The Ld. AR of the assessee submitted that the order passed by the ld. CIT(A) is an ex parte order confirming the addition of Rs.1,24,76,500/- under the head income from other sources as undisclosed income u/s. 68 of the Act. Hence, the ld. AR prayed before the Bench to set aside the order

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Nawal Kishore Banka, AY: 2011-12

of the Ld. CIT(A) and restore the issue to his file for adjudication afresh. Ld.
Sr. DR opposed this prayer of the assessee.
4. Since the assessee despite providing sufficient opportunities of hearing before the Ld. CIT(A) did not present himself 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 issue in this appeal is restored to the file of the Ld. CIT(A) subject to the assessee paying a cost of Rs.10,000/- to the Accountants’
Library within sixty days from the date of this order and receipt of the same would be produced before the Ld. CIT(A). Should the assessee not pay the abovementioned cost of Rs. 10,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
5. In the result, the appeal of the assessee is allowed for statistical purpose subject to above directions.
Order dictated and pronounced in the open court. (Rakesh Mishra)
Judicial Member

Dated: 3rd March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: Shri Nawal Kishore Banka
2. The Respondent. ITO, Ward-32(4), Kolkata
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata