What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted another opportunity to be heard and was directed to cooperate in the set-aside proceedings.

What were the issues?

Whether the CIT(A) order was a non-speaking order and if the assessee should be granted another opportunity to present their case.

Bijay Kumar Agarwal, Kolkata vs ITO | ITAT Kolkata 2026

Q: What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The CIT(A) had passed a non-speaking order, and the assessee failed to provide necessary details. The assessee requested another opportunity to present their case.

Income Tax Appellate Tribunal, KOLKATA ‘A” BENCH

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 18/08/2026Pronounced: 18/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.CIT(A), Kolkata- 14/10183/2017-18 dated 25/06/2025 for the assessment year 2015-16. 2. Shri Srinjoy Bera, Advocate appeared on behalf of the assessee and Shri Haridas Rajkumar, Sr. DR represented on behalf of the revenue.

A perusal of the order of the ld. CIT(A) clearly shows that ld. CIT(A) has passed a non-speaking order and the assessee failed to provide relevant details/documents before the ld. CIT(A). The assessee has prayed that another opportunity may be granted so as 2 to properly represent his case. This being so, in the interests of justice, the assessee is given one more opportunity by restoring the issues in this appeal to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 18/08/2026. RAKESH MISHRA GEORGE MATHAN लेखध सदस्य/ACCOUNTANT MEMBER न्यधनिक सदस्य/JUDICIAL MEMBER दिनाांक Dated 18/08/2026 RS आदेशकीप्रनतनलनपअग्रेनर्त/Copy of the Order forwarded to : 1. अपीलार्थी/ The Appellant- 2. प्रत्यर्थी/ The Respondent- 3. आयकरआयुक्त(अपील) / The CIT(A), 4. आयकरआयुक्त/ CIT 5. दवभागीयप्रदतदनदि, आयकरअपीलीयअदिकरण, कटक / DR, ITAT, Cuttack गार्डफाईल / Guard file. 6. 3 आदेशानुसार/ BY ORDER,

(Deputy

BIJAY KUMAR AGARWAL,KOLKATA vs. ITO, WARD 44(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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