SANTI PADA NANDI ,BANKURA vs. ACIT, CIR-3, BANKURA, BANKURA

आयकर अपील�य अ�धकरण कोलकाता 'C' पीठ, कोलकाता म� IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA �ी संजय गग�, �या�यक सद�य एवं �ी संजय अव�थी, लेखा सद�य के सम� Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 639/KOL/2024 Assessment Year: 2015-16

Sasti Pada Nandi ………. Appellant Barjora, Bankura, Banashree Pally, Bankura-722202, West Bengal (PAN: ABOPN4100D) Vs.

ACIT, Circle-3, Bankura ......... Respondent Appearances: Appellant represented by : N o n e Respondent represented by : Shri Ankur Goyal, JCIT, Sr. DR Date of concluding the hearing : December 18, 2024 Date of pronouncing the order : December 31, 2024 ORDER Per Sanjay Garg, Judicial Member: The present appeal filed by the assessee is directed against the order dated 16.01.2024 of the Commissioner of Income Tax, National Faceless

I.T.A. No. 639/KOL/2024 Assessment Year: 2015-16 Sasti Pada Nandi Appeal Centre (NFAC), Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16. 2. No one has put in appearance on behalf of the assessee despite notice. We, therefore, proceed to decide the appeal after hearing the Ld. DR. 3. There is a short delay of 12 days in filing the present appeal. Considering the shortness of the delay, the delay in filing the present appeal is hereby condoned. 4. The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs.82,62,355/- made by the AO on account of making addition of sundry creditor shown by the assessee. A perusal of the grounds of appeal as well as impugned order of the Ld. CIT(A) reveals that the impugned order of the Ld. CIT(A) is an ex parte order. The Ld. CIT(A) has confirmed the addition made by the AO for want of prosecution of appeal. However, after going through the file, we note that in this case, the assessee is required to be given an opportunity of hearing as the assessee has specifically pleaded that the AO had accepted the purchases made by the assessee and that the assessee has a fair case on merits. Even otherwise, the Ld. CIT(A) was supposed to decide the appeal of the assessee on merits and not in a summary manner for want of prosecution. 5. In view of the above discussion, we are of the view that interests of justice will be well served if the assessee is given an opportunity to present his case before the Ld. CIT(A). The impugned order of the Ld. CIT(A) is accordingly, set aside and the matter in the appeal is restored to the file of the Ld. CIT(A) for decision afresh. The Ld. CIT(A) will give proper opportunity to the assessee to present his case and thereafter decide the matter in accordance with law. It is also directed that the Ld. CIT(A) will issue notice of hearing at the following e-mail address provided by the assessee in Form 36 before us. “rohitashguptadgp@gmail.com”

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I.T.A. No. 639/KOL/2024 Assessment Year: 2015-16 Sasti Pada Nandi He will also issue notice to the assessee in physical form also through RPAD and give proper opportunity of hearing to the assessee, thereafter will decide the appeal on merits in accordance with the law. With the above observation, the appeal of the assessee is treated as allowed for statistical purposes.

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