RAJ KUMAR SARAF,KOLKATA vs. I.T.O., WARD - 40(2), KOLKATA, KOLKATA

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ITA 1469/KOL/2024Status: DisposedITAT Kolkata16 December 2024AY 2017-2018Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer. The Assessing Officer was directed to decide the case afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee sought an opportunity to present their case on merit before the Assessing Officer due to a son's prolonged serious illness and eventual passing. The assessee could not present their case before the lower authorities.

What were the issues?

Whether the assessee should be granted an opportunity to present their case on merit before the Assessing Officer due to extenuating circumstances.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

For Appellant: Shri Raj Kumar Saraf, AR
For Respondent: Shri Vineet Kumar, DR
Hearing: 11.12.2024Pronounced: 16.12.2024

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.12.2023 for the AY 2017-18.

2.

At the time of hearing the assessee personally appeared before us and submitted that he could not present the case before the authorities below due to persistent serious illness of his son, who finally passed away. Therefore, the assessee submitted that he may be allowed one more opportunity to present his case on merit before the ld. AO in the interest of justice and fair play.

3.

The ld. DR left the issue to the wisdom of the Bench.

5.

In the result, the appeal of the assessee is allowed for statistical purposes

Order pronounced in the open court on 16.12.2024.

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