LAGAN BARTER PVT. LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

ITA 316/KOL/2026Status: HeardITAT Kolkata02 September 2026AY 2018-20194 pages

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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

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

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Ambrish Mishra, DR
Hearing: 20.08.2026Pronounced: 02.09.2026

Per Rajesh Kumar, AM:

These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.11.2025 for the AY 2018-19. 2. At the outset, the ld. Counsel for the assessee submitted that the appeal has been decided by the ld. CIT (A) ex-parte without deciding the merits of the case when assessee failed to respond to various notices issued by ld. CIT(A). The ld. Counsel for the assessee submitted that even before the ld. AO, details/evidences were partially furnished. Therefore, the ITA Nos. 316 & 317/KOL/2026 Legan Barter Pvt. Ltd.; A.Y. 2018-19 ld. Counsel for the

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