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Lakshi Samabay Krishi Unnayan Samity Limited Vs ITO, Ward-27(1), Haldia/WBG-W-(176(1)

Case No: ITA No.2135, 2136 & 2137/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 11/24/2025

Parties Involved

appellantLakshi Samabay Krishi Unnayan Samity Limited
respondentITO, Ward-27(1), Haldia/WBG-W-(176(1)

Facts Summary

These are the appeals filed by the assessee, Lakshi Samabay Krishi Unnayan Samity Limited, against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.07.2025 for the assessment year 2015-2016. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. The assessee prayed that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. In reply, ld Sr DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the assessee should be given another opportunity to represent its case before the ld. AO?

Judgment Outcome

Decided in favour of Assessee.

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Lakshi Samabay Krishi Unnayan Samity Limited Vs ITO, Ward-27(1), Haldia/WBG-W-(176(1) | ITA No.2135, 2136 & 2… | Opakhya