ARUN KUMAR GHOSH,HOOGHLY vs. ACIT, CIRCLE 23(1), HOOGHLY, HOOGHLY

ITA 438/KOL/2026Status: DisposedITAT Kolkata22 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex-parte and did not decide all grounds on merits. Therefore, in the interest of justice, the matter was restored to the Assessing Officer for de-novo assessment, with a direction for the assessee to participate and be heard.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed the assessee's appeal against the assessment order. The assessee contended that proper compliance was not made before the lower authorities and the CIT(A) passed an ex-parte order without deciding all grounds.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice and whether all grounds of appeal were decided on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Nilesh Kumar Kundu, AR
For Respondent: Shri Sanjib Kumar Paul, Sr. DR
Hearing: 16.09.2026Pronounced: 22.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 07.11.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 18.11.2019 by making certain additions. Aggrieved by the Assessment Order dated 18.11.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 07.11.2025, dismissed the Appeal of the Assessee. As Arun Kumar Ghosh; A.Y: 2017-18 against the order of the Ld. CIT(A) dated 07.11.2025, Assessee preferred the present Appeal.

3.

The Ld. C

The order continues below.

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