M/S. INDIA COMMERCIAL EXPLOSIVES,KOLKATA vs. ITO, WARD 33(1), KOLKATA, KOLKATA

ITA 1541/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2020-20213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the ex-parte order by the CIT(A) violated Section 250(6) of the Act. Consequently, the appeals were restored to the JAO for a decision on merits after providing a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) due to non-response to notices. The assessee requested restoration of the appeal for a decision on merits. There was partial compliance before the Assessing Officer.

What were the issues?

Whether the ex-parte order passed by the CIT(A) without deciding the merits of the case was valid. Whether penalties levied were sustainable when the quantum issue was restored.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 271AAC(1),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Sujoy Sen, AR
For Respondent: Shri B.S. Anand, DR
Hearing: 03.09.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.02.2026 for the AY 2020-21. The penalties were levied u/s 271AAC(1) & 270A of the Act.

2.

At the outset, the ld. Counsel for the assessee submitted that the appeal has been decided by the ld. CIT (A) as ex-parte without deciding the merits of the case when assessee failed to respond to various notices issued. The ld. AR prayed that in the interest of justice and fair play, the appeal may be ITA Nos 1539, 1540 & 1541/KOL/2026 M/s I

The order continues below.

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