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Chimey Yangzom Athuptsang Vs. ITO, Ward 3(2)

Case No: ITA No.1717/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, KOLKATA
Date: 11/4/2025

Parties Involved

appellantChimey Yangzom Athuptsang
respondentITO, Ward 3(2)

Facts Summary

This is an appeal preferred by the assessee, Chimey Yangzom Athuptsang, against the order of the National Faceless Appeal Centre, Delhi, dated 15.07.2025 for the Assessment Year 2015-16. The learned Counsel for the assessee submitted that the order passed by the Ld. CIT(A) under Section 250 of the Act was without providing sufficient opportunity to the assessee, thus violating natural justice. There was also no compliance before the AO due to reasons beyond the control of the assessee. The learned Departmental Representative did not object to the prayer made by the assessee.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the order passed by the Ld. CIT(A) was without providing sufficient opportunity to the assessee, thus violating natural justice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

1 precedent cited in this judgement.

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