Naresh Chandra Mallick Vs ITO, Ward-49(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Naresh Chandra Mallick, against the order dated 30.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-2020. The submission was that ld. CIT(A) dismissed the appeal of the assessee ex-parte. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the ld. CIT(A) to substantiate its case. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to represent his case before the ld. CIT(A).

Judgment Outcome

Decided in favour of Assessee.

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