RAJU ADHIKARY ,HOWRAH vs. ITO,WD.-46(1),KOLKATA. , KOLKATA

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ITA 746/KOL/2023Status: HeardITAT Kolkata14 March 2024AY 2014-15Bench: Shri Sanjay Garg (Judicial Member), Shri Girish Agrawal (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for de novo assessment. The Assessing Officer was directed to provide the assessee with a proper opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution. The assessee claimed to have uploaded written submissions, but the CIT(A) allegedly failed to consider them.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution without considering the assessee's uploaded submissions. Whether the matter should be restored to the Assessing Officer for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order : March 14, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 29.05.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee for want of prosecution. That the ld. CIT(A) has not discussed the case on merits. The ld. Counsel has further submitted that in fact the assessee has duly uploaded written submissions on the Income Tax Portal, however, the ld. CIT(A) failed to consider the written submissions filed by the assessee and wrongly dismissed the appeal for want of prosecution. The Assessment Year : 2014-15 Raju Adhikary ld. Counsel in this respect has relied upon a copy of online acknowledgement. The ld. Counsel has, therefore, submitted that the matter may be restored to the file of the CIT(A) for deciding the appeal of the assessee on merits.

3.

At this stage, the ld. DR has submitted that even before the Assessing Officer, certain compliances were not made by the assessee. That the matter may be restored to the file of the Assessing Officer for proper appreciation of facts and issues involved.

1.

4. Considering the above submissions of the ld. DR, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give proper opportunity to the assessee to present his case.

4.

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

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