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Facts
The assessment year in question is 2023-24, and the appeal is filed by Manju Tiwari before the Income Tax Appellate Tribunal (ITAT), Kolkata bench. The provided text is an excerpt from the tribunal's order.
Held
The tribunal, comprising Shri Sonjoy Sarma (Judicial Member) and Shri Rakesh Mishra (Accountant Member), has issued an order concerning the appeal. The specifics of the tribunal's decision are not detailed in the provided text excerpt.
Key Issues
The case involves an appeal related to assessment year 2023-24, with potential issues concerning reassessment proceedings under sections 147 and 148, and assessment under section 143(3).
Sections Cited
147, 148, 143(3)
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आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “CIT(A)”) dated 23.08.2025 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
Brief facts of the case are that the assessee is an Individual lady belonging to a rural background and earns her livelihood through a modest business and filed Income Tax Return declaring total income of Rs.4,16,230/-. The Assessing Officer completed the assessment and passed order u/s. 143(3) r.w.s. 144B of the Act.
Manju Tiwari 3. Aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee by passing an ex parte order on the ground that the assessee failed to respond during the appellate proceedings.
The assessee has now preferred an appeal before the Tribunal. However, despite issuance of notices, none appeared on behalf of the assessee at the time of hearing. We, therefore, in the interest of justice and fair play, cannot be kept pending the appeal indefinitely and was heard ex parte with the assistance of the Ld. DR who supported the orders of the lower authorities.
We have heard the submissions of the learned Departmental Representative and perused the material available on record. From the record, it is evident that the assessee failed to furnish supporting documents in support of the claim of the assessee. However, considering the overall facts and circumstances of the case, and in the interest of justice and fair play, we are of the considered opinion that the assessee should be granted one more opportunity to substantiate its claims with supporting evidence. Accordingly, the entire matter is restored to the file of the CIT(A) with a direction to examine the issues afresh on merits, after affording a reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate fully and furnish all necessary supporting documents. In case of failure to comply with the notices issued by the CIT(A), the appellate authority shall be at liberty to pass an order in accordance with law on the basis of material available on record.