Parijat Commodities Pvt. Ltd. vs. ITO, Ward-13(3), Kolkata

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee, Parijat Commodities Pvt. Ltd., against the order dated 25.01.2025 of the National Faceless Appeal Centre (ld. CIT(A)) passed under section 250 of the Income Tax Act, 1961. The counsel for the assessee submitted that there were ex parte proceedings before the Assessing Officer as well as ld. CIT(A). Both authorities passed their respective orders without considering the merits of the case. The counsel argued that in the interest of justice and fair play, the appeal should be restored to the file of the Assessing Officer to be heard on merits. The Departmental Representative (DR) left the matter to the wisdom of the Bench.…

Legal Issues

• 1. Whether the ex parte orders passed by the Assessing Officer and ld. CIT(A) should be set aside and the appeal restored for a hearing on merits.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Roshan Agarwal vs. ITO, Ward-3(1), Gangtok

• Promising Exports Pvt. ltd. Vs. DCIT, Circle 11(1)

  Kolkata benchAY 2013-14Allowed

• Rising Fashion Traders Private Limited vs. Income Tax Officer

  Kolkata Bench benchAY 2017-18Allowed

• Amit Agarwal HUF Vs. ITO Ward 28(4)

  Kolkata benchAY 2015-16Allowed

• Hi Tec Corporation vs. ITO, Ward 35(1)

  Delhi Bench ‘B’ benchAY 2017-18Allowed

• Ram Kumar Ojha Vs. Income Tax Officer, Ward -44(2)

  'D' Bench, Kolkata benchAY 2022-23Allowed