SANDIP AGARWAL,KOLKATA vs. I.T.O., WARD - 43(1), KOLKATA

ORDER PER MS. MADHUMITA ROY:

The instant appeal filed by the assessee is directed against the order dated 01.08.2024 passed by the CIT-A, National Faceless Appeal Centre (NFAC) Delhi whereby and whereunder the order of addition to the tune of Rs. 7 Lacs on account of consultancy fees paid by the assessee under Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 20118-19 has been confirmed.

1 | P a g e P a g e | 2 Heard the parties, perused the records. Having regard to the ex parte order passed by the Learned CIT-A this bench finds it fit and proper to grant a further opportunity of being to the assessee to represent its case before the CIT-A by furnishing the relevant documents including the documents as asked for by the authorities below. Thus, the appeal is disposed of by remitting the issue to the file of the CIT- A to consider the same afresh and to pass of a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The appeal preferred by the assessee is, thus, allowed for statistical purposes.