What did the Tribunal hold?

The Tribunal found the CIT(A)'s observation of no response from the assessee to be factually erroneous. Therefore, the CIT(A)'s order was set aside, and the issues were restored to the CIT(A) for adjudication on merits.

The assessee appealed against the CIT(A)'s order which set aside the assessment to the AO, stating it was ex-parte. The assessee contended they had complied with notices and the AO estimated profit at an abnormally high rate without rejecting books.

What were the issues?

Whether the CIT(A) erred in setting aside the assessment as ex-parte when the assessee had complied with notices and whether the AO's profit estimation was justified.

Debabrota Bangabas, Barasat vs ITO | s.144, 250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “(SMC

Before: Shri Yogesh Kumar U.S&Shri Gopalan Gurusamy]

IN THE INCOME TAX APPELLATE TRIBUNAL “(SMC)” BENCH: KOLKATA [Before Shri Yogesh Kumar U.S, Judicial Member &Shri Gopalan Gurusamy, Accountant Member] I.T.A. No. 1873/Kol/2026 Assessment Year: 2018-19 Debabrota Bangabasi Vs. ITO, Ward-49(1), Kolkata

(PAN: AEDPB 9188 H) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / 18.08.2026 सुनवाई क� �त�थ Date of 09.09.2026 Pronouncement/ आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Manish Tiwari, FCA �नधा�रती क� ओर से For the Respondent/ Shri Sanjib Kumar Paul, Sr. DR राज�व क� ओर से ORDER / आदेश Per Gopalan Gurusamy, AM: This is an 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 24.03.2026 for the AY 2018-19. 2. The only grievance raised by the assessee before us is that the Ld. CIT(A) has set aside the assessment to the file of Assessing Officer stating that the assessment was completed u/s 144 on an ex-parte basis, ignoring that the assessee had duly complied with the notices issued by the Assessing Officer during the reassessment proceedings. It was also contended that the Assessing Officer had estimated the net profit at 6% of the turnover without rejecting the books of account,

2 I.T.A. No.1873/Kol/2026 Assessment Year: 2018-19 Debabrota Bangabasi which rate is abnormally high, considering the nature of business activity carried on by the assessee. The DR was heard.

From the perusal of the order of assessing authority, we note that the assessee had made submissions before the assessing authority and who had proceeded to assess the total income at 6% of the turnover from operations. But, the Ld. CIT(A) in his order dated 24.03.2026 has observed that there was no response by the assessee before the assessing authority. The said observation of the Ld. CIT(A) is factually erroneous. In this factual scenario, we set aside the order of Ld. CIT(A) and restore the issues to the file of Ld. CIT(A) to adjudicate the issues on merit after considering the details furnished by the assessee and the nature of business activity of the assessee. Adequate opportunity of hearing shall be afforded to the assessee.

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/- Sd/-

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

3 I.T.A. No.1873/Kol/2026 Assessment Year: 2018-19 Debabrota Bangabasi

Copy of the order forwarded to: 1. Appellant-Debabrota Bangabas, Colony More, Nabapally, Barasat-I, North 24 Parganas- 700124 2. Respondent – ITO, Ward-49(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata

DEBABROTA BANGABAS,BARASAT vs. ITO, WARD 49(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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