What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without hearing the assessee and did not decide all grounds on merits. Therefore, the matter was remanded to the CIT(A) for a fresh decision.

The assessee's appeal before the CIT(A) was dismissed. The assessee contended that the CIT(A) dismissed the appeal without providing an opportunity of being heard, violating principles of natural justice.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal ex-parte without affording the assessee an opportunity of being heard, thereby violating principles of natural justice.

Sls Telecom Pvt. Ltd. vs ITO | ITAT Kolkata 2026

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

For Appellant: Shri Subhash Agarwal,AR

For Respondent: Shri Praveen Das Chowdhury, Sr. DR

Hearing: 22.07.2026Pronounced: 24.07.2026

IN THE INCOMETAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1464/KOL/2026 Assessment Year:2015-16

SLS Telecom Private Limited Vs. ITO, Ward-10(2), Kolkata C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson lane, Suite 213, 2nd Floor, Kolkata-700069 [PAN: AAPCS0132B] APPELLANT RESPONDENT Appellant by : Shri Subhash Agarwal,AR Respondent by : Shri Praveen Das Chowdhury, Sr. DR Date of hearing : 22.07.2026 Date of Pronouncement : 24.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 09.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16.

Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 28.12.2017 by making certain additions. Aggrieved by the Assessment Order dated 28.12.2017, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide

ITA No.1464/Kol/2026 SLS Telecom Private Limited; A.Y: 2015-16 Order dated 09.03.2026, dismissed the Appeal of the Assessee.As against the order of the Ld. CIT(A) dated 09.03.2026, Assessee filed the present Appeal.

The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.

Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

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 impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, 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 Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

ITA No.1464/Kol/2026 SLS Telecom Private Limited; A.Y: 2015-16 6. In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 24.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.07.2026 DP, PS 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

SLS TELECOM PVT. LTD.,,KOLKATA vs. ITO, WARD 10(2), KOLKATA,, KOLKATA

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