What did the Tribunal hold?

The Tribunal noted the assessee's lack of participation and evidence. In the interest of justice, the case was restored to the Assessing Officer for de-novo assessment, with a direction for the assessee to participate.

The assessee filed an appeal before the ITAT after the CIT(A) dismissed their appeal on delay. The assessee had not provided documentary evidence during assessment and did not participate in the first appellate proceedings.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on delay without deciding on merits, and whether the assessee's lack of participation warrants a de-novo assessment.

Sankar Guha, Khamarchandi, Haripal vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

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

For Respondent: Shri Ujjawal Mandal, Sr. DR

Hearing: 11.08.2026Pronounced: 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.2160/KOL/2026 Assessment Year: 2017-18

Sankar Guha Vs. ITO, Ward-23(1), Hooghly Khamarchandi, Haripal, Hooghly West Bengal-712405 [PAN: ADIPG1547R] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ujjawal Mandal, Sr. DR Date of hearing : 11.08.2026 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 Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 18.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18.

There is a delay of 37 days in filing the Appeal. The Assessee filed an application for condonation of delay. For the reasons stated in the application for condonation of delay, the delay of 37 days in filing the present Appeal is hereby condoned.

ITA No.2160/Kol/2026 Sankar Guha; A.Y: 2017-18 3. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 30.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 30.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 18.02.2026, dismissed the Appeal of the Assessee on delay in latches.As against the order of the Ld. CIT(A) dated 18.02.2026, Assessee filed the present Appeal.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

The Ld. Departmental Representative vehemently submitted that the Assessee has neither made full compliance before the Assessing Officer nor participate in the first appellate proceedings before the Ld. CIT(A), therefore, the Authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.

We have heard the Department's Representative and perused the material available on record. The Assessee during the assessment

ITA No.2160/Kol/2026 Sankar Guha; A.Y: 2017-18 proceedings, filing the submissions, not submitted any documentary evidence. Further, during the appellate proceedings, the Assessee neither filed any written submissions in support of Grounds of Appeal raised by the Assessee. Even the Ld. CIT(A) has not decided all the Grounds of Appeal of the Assessee 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 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.

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

ITA No.2160/Kol/2026 Sankar Guha; A.Y: 2017-18 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

SANKAR GUHA,KHAMARCHANDI, HARIPAL vs. INCOME TAX OFFICER, WARD - 23(1) HOOGHLY, ROOPMA MAHAL, KHADINA MORE, STATION ROAD

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