MOHAN GLOBAL BUSINESS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1), KOLKATA

ITA 2777/KOL/2025Status: DisposedITAT Kolkata09 September 2026AY 2017-20183 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessment was ex-parte and the AO/CIT(A) did not properly examine the assessee's claims. Therefore, the matter was restored to the CIT(A) for adjudication on merits after providing an opportunity to the assessee.

What were the facts?

The assessee's appeal was against an ex-parte assessment order as they claimed not to have received hearing notices. Directors' ill health prevented proper compliance, and a substantial addition was made regarding fresh capital, which the assessee denied receiving as credit.

What were the issues?

Whether the assessment order was passed without providing adequate opportunity to the assessee and whether the additions were made without proper examination of facts.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri George Mathan&Shri Gopalan Gurusamy]

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri George Mathan, Judicial Member &Shri Gopalan Gurusamy, Accountant Member] I.T.A. No. 2777/Kol/2025 Assessment Year: 2017-18 Mohan Global Business Pvt. Vs. ITO, Ward- 12(1), Kolkata Ltd.

(PAN: AAGCM 3965 R) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / 08.09.2026 सुनवाई क� �त�थ Date of 09 .09.2026 Pronouncement/ आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Sunil Surana, CA �नधा�रती क� ओर से For the Respondent/ Md. Gayasuddin Ansari, CITDR राज�व क� ओर से

ORDER / आदेश Per Gopalan Gurusamy, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 28.09.2025 for the AY 2017-18. 2. The Ld. A.R represented that the assessment was completed in an ex-parte manner before the Assessing Officer as the assessee did not receive the hearing notice. It was also submitted that two of the

2 I.T.A. No.2777/Kol/2025 Assessment Years: 2017-18 Mohan Global Business Pvt. Ltd. directors of the company could not attend to the business affairs, on account of their old age and ill health and as a result, proper compliance could not be made before the Assessing Officer. It was submitted that substantial addition to the tune of Rs. 7,88,74,377/- was made towards fresh capital issued during the year. However, it was contended that the assessee did not receive any fresh credits during the year. The Ld. CIT(A) has decided the matter without considering the factual plea placed by the assessee and without giving adequate opportunity to the assessee. It was requested that matter may be decided on merits by the Assessing Officer after considering the details furnished by the assessee. The Ld. CIT DR supported the orders of the Assessing Officer & Ld. CIT(A).

We have heard both the parties and perused the material on record, we note that the assessment was completed in an ex-parte manner by the Assessing Officer. We also note that the claim of the assessee that there was no fresh credits during the year has not been examined by the AO in the proper perspective. The Ld. CIT(A) also did not examine the facts. In these facts and circumstances, we deem it fit to restore the entire issue raised in the appeal to the Ld. CIT(A) to adjudicate the matter on merits after affording opportunity to the assessee. The Ld. CIT(A) shall exercise the powers under Rule 46A of the Income Tax Rules, 1961 and calling for remand report, if found necessary. The assessee shall participate and comply to the hearings before the Ld. CIT(A).

3 I.T.A. No.2777/Kol/2025 Assessment Years: 2017-18 Mohan Global Business Pvt. Ltd. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 9th September, 2026

Sd/- Sd/-

(George Mathan) (Gopalan Gurusamy) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 9th September, 2026 SM, Sr. PS

Copy of the order forwarded to: 1. Appellant- Mohan Global Business Pvt. Ltd., 4PB, Manitowers, 31/41, Binova Bhave Road, Kolkata-700038 2. Respondent – ITO, Ward-12(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata

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