AXIS DISTRIBUTORS PVT. LTD., KOLKATA,KOLKATA vs. ACIT/DCIT, CENTRAL CIRCLE-1, RANCHI, RANCHI

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 139/Ran/2026 (Assessment Year-2016-17) Axis Distributors Pvt. Ltd., ACIT/DCIT, 29/1/A, Chandra Nath Chatterjee Street Central Circle-1, Vs. Lpug, Ground Floor, Kolkata-700025 Ranchi. (West Bengal) PAN No. AAGCA 8799 P Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Devesh Poddar Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 30/07/2026 Date of pronouncement 30/07/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), Patna-3, Patna (in short, the ld. CIT(A) in Appeal No. CIT(A), Patna- 3/10260/2017-18 dated 31/07/2025 for the A.Y. 2016-17. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue. 3. The appeal of the assessee is delayed by 163 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not object to condone the delay. Accordingly, we condone the delay in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.

ITA 139/Ran/2026 Axis Distributors P Ltd. Vs ACIT 4. It was submitted by ld AR that the Assessing Officer and the ld CIT(A) have dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the Assessing Officer, so that the assessee will be able to substantiate its case before the Assessing Officer. Therefore, he prayed that the appeal be restored to the file of the Jurisdictional Assessing Officer. 5. In reply, ld. Sr. Departmental Representative on the other hand, submitted that despite the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the lower authorities. 6. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) that, the ld. CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the order passed by him is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the Jurisdictional Assessing Officer. Therefore, in the interest of justice, the issues in the present case are restored to the file of the Jurisdictional Assessing Officer for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the Assessing Officer. The assessee is also directed to furnish all the documents and details with his possession before the Assessing Officer to substantiate its claim. It is also

ITA 139/Ran/2026 Axis Distributors P Ltd. Vs ACIT directed that the assessee should not seek adjournment without there being a justified reason. 7. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open court on 30/07/2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 30/07/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi