RAJESH VANIJYA PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER,WARD 9(1), KOLKATA, KOLKATA

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.1898/KOL/2026 Assessment Year: 2017-18

Rajesh Vanijya Private Limited Vs. ITO, Ward-9(1), Kolkata 21, Strand Road, Dalhousie,Kolkata-700001 [PAN: AABCR6316C] APPELLANT RESPONDENT Appellant by : Shri PFJ, AR Respondent by : Shri Nicholas Murmu, Addl. CIT, Sr. DR Date of hearing : 30.07.2026 Date of Pronouncement : 30.07.2026 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 18.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 25.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 25.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 18.03.2026, dismissed the Appeal of the Assessee.As

ITA No.1898/KOL/2026 Rajesh Vanijya Private Limited; A.Y: 2017-18 against the order of the Ld. CIT(A) dated 18.03.2026, Assessee filed the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has not decided the Grounds of Appeal of the Assessee therefore sought for restoring the first Appeal to the file of the Ld. CIT(A). 4. Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the above facts and circumstances, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, Appeal of the Assessee is partly allowed for statistical purposes. Order pronounced on 30.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2026 DP, PS Page | 2

ITA No.1898/KOL/2026 Rajesh Vanijya Private Limited; 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//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA