What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the ex parte nature of the lower authorities' orders and the assessee's claim of not receiving notices, the matter was restored to the Assessing Officer for fresh adjudication.

The assessee's appeal was filed with a significant delay. Both the Assessing Officer and CIT(A) passed ex parte orders as the assessee failed to produce necessary documents.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the Assessing Officer due to alleged non-receipt of notices and ex parte orders.

Jayanta Ghosh, Burdwan vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Soumitra Chowdhury & Pranabesh Sarkar

For Respondent: Shri Kalyan Kr. Das, Sr. DR

Hearing: 14.09.2026Pronounced: 14.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1715/Kol/2026 Assessment Year: 2017-18

Jayanta Ghosh ITO, Ward -1(4), Burdwan Vs [now ITO, Ward-1(2), Baghar, Burdwan 713101. Burdwan (PAN: BLTPG4387B) (Appellant) (Respondent)

Assessee by : Shri Soumitra Chowdhury & Pranabesh Sarkar, Advocates Revenue by : Shri Kalyan Kr. Das, Sr. DR Date of Hearing : 14.09.2026 Date of Pronouncement : 14.09.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Burdwan/10150/2019-20 dated 07.11.2024 for the assessment year 2017-18.

Shri Soumitra Chowdhury & Pranabesh Sarkar, Advocates represented on behalf of the assessee and Shri Kalyan Kr. Das, Sr. DR represented on behalf of the revenue.

The appeal of the assessee is delayed by 461 days. In this regard, the assessee has filed a petition which is further supported by affidavit for

ITA No.1715/Kol/2026 condonation of delay stating sufficient reasons for the delay. Considering the contents of the affidavit filed by the assessee for condonation of delay, we condone the said delay in filing the appeal before the Tribunal. The appeal of the assessee is being disposed off on merits.

A perusal of the facts in the present appeal shows that both the orders of the Assessing Officer and the Ld. CIT(A) are ex parte orders and the assessee failed to produce details/documents to substantiate its claim before the lower authorities. The ld. AR has prayed that another opportunity may be granted to the Assessing Officer in so far as the assessee had not received the notices. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication on merits after granting the assessee adequate opportunity of being heard.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 14/09/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 14/09/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)-

ITA No.1715/Kol/2026 4. CIT- , 5. CIT(DR),

//True copy// By order

JAYANTA GHOSH,BURDWAN vs. ITO, WARD 1(4), NOW ITO, WARD 1(2), BURDWAN, BURDWAN

What did the Tribunal hold?

What were the facts?

What were the issues?

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