YOGESH TIBREWAL,KOLKATA vs. I.T.O.,WARD-29(1), KOLKATA

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ITA 2875/KOL/2025Status: DisposedITAT Kolkata13 August 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment was ex-parte and the CIT(A) had not decided the grounds of appeal individually. Therefore, the issue was restored to the Assessing Officer for de-novo assessment to ensure natural justice.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed by the CIT(A). The assessee claimed the property was sold by a bank due to loan default and no consideration was received, alleging violation of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without properly adjudicating the grounds, and whether the assessment order was passed in violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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 Ujjawal Mandal, Sr. DR
Hearing: 10.08.2026Pronounced: 13.08.2026

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.2875/KOL/2025 Assessment Year: 2014-15

Yogesh Tibrewal Vs. ITO Ward-29(1), Kolkata 2K, Alipore Avenue, Kolkata West Bengal-700027 [PAN: ABLPT4536C] APPELLANT RESPONDENT Appellant by : Shri Manish Tiwari, AR Respondent by : Shri Ujjawal Mandal, Sr. DR Date of hearing : 10.08.2026 Date of Pronouncement : 13.08.2026 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 12.09.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 147r.w.s. 144 of the Act on 27.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 27.12.2019, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 12.09.2025, dismissed the Appeal of the Assessee. As

ITA No.2875/Kol/2025 Yogesh Tibrewal; A.Y: 2014-15 against the order of the Ld. CIT(A) dated 12.09.2025, Assessee filed the present Appeal.

3.

The Ld. Counsel for the Assessee submitted that Assessment is ex-parte and the Ld. CIT(A) has not appreciated the fact that the property was sold by Punjab National Bank as a secured creditor in enforcement of mortgage rights for loan default by one M/s G.N. Rubbertech Pvt. Ltd. and the Assessee did not receive any consideration and further submitted that 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 has not appeared before the Assessing Officer and the Ld. CIT(A) has passed the order impugned 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 Assessment Order has been passed ex-parte wherein the Assessee has not participate in the Assessment proceedings even before the Ld. CIT(A) only part compliance has been made by the Assessee and the Assessee’s Grounds of Appeal has not been decided by the Ld. CIT(A) individually. Considering the fact that

ITA No.2875/Kol/2025 Yogesh Tibrewal; A.Y: 2014-15 the issue involved in the Appeal requires verification at the stage of the Assessing Officer, 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 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 13.08.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.08.2026 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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