Roomle Das vs. ITO, Ward-50(4), Kolkata

Parties Involved

Facts Summary

The present appeal was filed by the assessee, Roomle Das, for the assessment year 2017-18 against the order dated 18.06.2024 of the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act. The assessee could not be represented before the Assessing Officer due to reasons beyond his control, leading to an ex parte assessment order dated 24.12.2019 under section 144. A penalty of Rs.10,000 was imposed by the Assessing Officer under section 272A(1)(d) on 30.12.2021, which was later deleted by the Tribunal. The assessee submitted detailed submissions on the portal and produced an e-Proceedings Response Acknowledgement sheet, but the CIT(A) passed an ex parte order without considering these submissions.…

Legal Issues

• 1. Whether the appeal of the assessee should be restored to the file of the Assessing Officer for a decision on merits after giving reasonable opportunity of being heard to the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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• ITA Nos. 1311 & 1312/Del/2025 Mohd Javed (AY: 2017-18)

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• Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata

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• Nitin Ramchandra Kalambe Vs. ITO, Ward-2(2)

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