Income Tax Appellate Tribunal - Kolkata
Mr. Tapan Ghosh,Diamond Harbour vs Ito, Ward 33(4),, Kolkata on 4 November, 2025
आयकर अपील य अ धकरण, कोलकाता पीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH KOLKATA
BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER
AND
SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.1387/KOL/2025
( नधारण वष / Assessment Year : 2017-2018)
Mrs. Tapan Ghosh Vs ITO, Ward-33(4), Kolkata
Vill+PO - Baradrone, PS-Diamond
Harbour, South 24 Parganas, W.B.
743332.
PAN No. : AFOPG4766L
(अपीलाथ /Appellant) .. ( यथ / Respondent)
नधा रती क ओर से /Assessee by : Shri B. B. Payra, Advocate
राज व क ओर से /Revenue by : Pampa Ray, Sr. DR
सुनवाई क तार ख / Date of Hearing : 03/11/2025
घोषणा क तार ख/Date of Pronouncement : 04/11/2025
आदे श / O R D E R
PER SONJOY SARMA, JM :
This is an appeal filed by the assessee against the order of the NFAC dated 20.10.2023 passed u/s 250 of the Income Tax Act, 1961 ('Act').
2. Brief facts of the case are that the assessee is engaged in the business of contract work for several years and had filed the return of income declaring a total income of ₹10,15,818. The return was processed under Section 143(1) of the Income-tax Act, 1961. Subsequently, the case was selected for scrutiny, and assessment was completed determining the total income at ₹32,94,590 as against the returned income of ₹10,15,818. While doing so, the 2 ITA N o . 1 3 8 7 / K O L / 2 0 2 5 Mrs. Tapan Ghosh Assessing Officer made certain additions on account of various discrepancies. The assessment was completed ex parte under Section 144 of the Act due to non-appearance of the assessee.
3. The assessee thereafter filed an appeal before the learned CIT(A). However, the appeal was dismissed ex parte due to none compliance.
4. Aggrieved by the above order assessee is in appeal before this tribunal stating that the impugned order passed by the Ld. CIT (A) is an ex parte order liable to be set aside. It is stated that there was a delay in filing the appeal. In this connection, the assessee filed an application explaining the reasons for the delay. After considering the same, we are satisfied with the explanation and accordingly condone the delay.
5. We, after considering the rival submissions and material on record, find that the both the order passed by CIT(A) and the assessment order had been completed ex parte, and in the interest of justice, equity, and fair play, it would be appropriate to afford the assessee a reasonable opportunity of being heard. Accordingly, the matter is restored to the file of the Assessing Officer to examine the issues afresh and to pass an order in accordance with law after granting due opportunity to the assessee.
6. In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 04/11/2025.
Sd/- Sd/-
(SANJAY AWASTHI) (SONJOY SARMA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
3
ITA N o . 1 3 8 7 / K O L / 2 0 2 5
Mrs. Tapan Ghosh
दनांक Dated: 04/11/2025
RS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant-
2. यथ / The Respondent-
3. आयकर आयु (अपील) / The CIT(A),
4. आयकर आयु त / CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, / DR, ITAT, Cuttack
6. गाड फाईल / Guard file.
स या पत त //True Copy// आदे शानुसार/ BY ORDER, (Assistant Registrar) ITAT, Kolkata