SHREE BALAJI WELDMESH PVT. LTD.,HOWRAH vs. ITO, WARD 13(1), KOLKATA

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ITA 571/KOL/2026Status: DisposedITAT Kolkata14 August 2026AY 2020-20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's order was ex-parte and did not decide all grounds on merits. Therefore, in the interest of justice, the matter was restored to the Assessing Officer for a de-novo assessment, with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed by the NFAC. The assessee argued that the NFAC's order violated principles of natural justice as not all grounds were decided and the proceedings were ex-parte.

What were the issues?

Whether the NFAC's ex-parte order, which did not decide all grounds of appeal, violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Manish Tiwari, AR
For Respondent: Shri Sumit Purkaystha, Sr. DR
Hearing: 12.08.2026Pronounced: 14.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.571/KOL/2026 Assessment Year: 2020-21

Shree Balaji Weldmesh Private Vs. ITO Ward-13(1), Kolkata Limited 62F, Jogendra Nath Mukherjee Road, Malipanchghara, Howrah West Bengal-711107 [PAN: AAJCS1109C] APPELLANT RESPONDENT Appellant by : Shri Manish Tiwari, AR Respondent by : Shri Sumit Purkaystha, Sr. DR Date of hearing : 12.08.2026 Date of Pronouncement : 14.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 02.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 147r.w.s. 144 r.w.s. 144B of the Act on 06.01.2025 by making certain additions. Aggrieved by the Assessment Order dated 06.01.2025, Assessee filed an Appeal before the Ld. CIT(A). The Ld.

ITA No.571/Kol/2026 Shree Balaji Weldmesh Private Limited; A.Y: 2020-21 CIT(A) vide Order dated 02.12.2025, dismissed the Appeal of the Assessee.As against the order of the Ld. CIT(A) dated 02.12.2025, Assessee filed the present Appeal.

3.

The Ld. Counsel for the Assessee submitted that the order of the Assessing Officer is an ex-parte and the Ld. CIT(A) has not decided all the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

4.

The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not made proper compliance before the Lower Authorities, therefore, both the Assessing Officer as well as the Ld. CIT(A) have passed the respective orders in accordance with law, which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material available on record. The impugned order of the Ld. CIT(A) is ex-parte, wherein the Assessee has not participated in the proceedings and the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of

ITA No.571/Kol/2026 Shree Balaji Weldmesh Private Limited; A.Y: 2020-21 being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

6.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 14.08.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

(MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

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