K N C AGRO LIMITED,PURBA MEDINIPUR vs. ITO (IT), WARD, KOLKATA

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ITA 3214/KOL/2025Status: DisposedITAT Kolkata03 September 2026AY 2019-20204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal due to non-compliance with notices. For the interest of justice, the appeal was remitted back to the CIT(A) to pass an order on merit after hearing the assessee.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for failing to respond to notices. The assessee argued that they should be given an opportunity to present their case.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without providing an opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 3214 /KOL/2025 Assessment Year- 2019-20 K N C Agro Limited...........................................................................................Appellant Khishorenagar, Contai, Purba, Medinipur, West Bengal- 721401 [PAN No. AACCK6043N]

Vs. ITO (IT), WARD, .....................,..……………....……….Respondent Kolkata- 700107 Appearances by: C.M. Roy, FCA, appeared on behalf of the Appellant. Ambrish Mishra, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing:August18, 2026 Date of pronouncing the order: September, 03 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 28.10.2025 of the Office of the Commissioner of Income Tax Appeal , Delhi passed under Section 147 of the Assessment Year 2019-20 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The Ld. AR challenges the very impugned order thereby submitting that order passed by the CIT(A) is bad in law as CIT(A) has dismissed the appeal when the assessee failed to file any response to the notices. The prayer of the

ITA No.3214/Kol/2025 AR is that assessee has to give an opportunity to place his case before the CIT(A).

Contrary to that Ld. DR did not raise any objection in remitting the appeal of the assessee to the file of CIT(A).

3.

Upon hearing the submission and on perusal of the impugned order we find that CIT(A) has dismissed the appeal when assessee failed to comply with the notices issued. The CIT(A) held that there is no response till toady from the side of the assessee hence the ground of appeal is dismissed.

4.

Keeping in view the submission made by the assessee and for the interest of justice we are remitting the appeal of the assessee to the file of the CIT(A) with a direction to pass order on merit after affording the opportunity to hear the assessee. Assessee is directed to cooperate in the remand proceedings.

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

Kolkata, the 3rd September, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

ITA No.3214/Kol/2025 DC Dated: 03. 09.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Manish Bhoi Deputy Registrar Kolkata Benches

ITA No.3214/Kol/2025

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