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Shri Rajesh Kumar Vs ITO, Ward-47(1), Kolkata

Case No: ITA No.1067/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 9/2/2025

Parties Involved

appellantShri Rajesh Kumar
respondentITO, Ward-47(1), Kolkata

Facts Summary

This is an appeal filed by the assessee, Shri Rajesh Kumar, against the order of the National Faceless Appeal Centre (CIT(A)) in appeal no. NFAC/2017-18/10254239 dated 03.03.2025. The assessee was represented by Shri Aayush Kedia, CA, and the revenue was represented by Shri S. B. Chakraborthy, Sr. DR. The assessee argued that the CIT(A) dismissed the appeal ex parte without providing sufficient opportunity to be heard. The assessee prayed that the matter be restored to the file of the Assessing Officer to decide the issues afresh, allowing the assessee to produce all the evidence to substantiate his claim. The Senior Departmental Representative supported the orders of the authorities below.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the CIT(A) dismissed the appeal ex parte without providing sufficient opportunity of being heard to the assessee?

Judgment Outcome

Decided in favour of Assessee.

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Shri Rajesh Kumar Vs ITO, Ward-47(1), Kolkata | ITA No.1067/Kol/2025 | 2025 | Opakhya