PANIPARUL MUKTESWAR HIGH SCHOOL EMPLOYERS COOPERATIVE CREDIT SOCIETY LTD,PANIPARUL vs. INCOME TAX OFFICER, WARD 27(1), HALDIA, HALDIA

PDF · subscribers
ITA 1270/KOL/2026Status: DisposedITAT Kolkata22 July 2026AY 2019-20203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without deciding the issues on merit, violating Section 250(6). Therefore, the appeal was restored to the CIT(A) for a decision on merits after providing a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-compliance with notices. The assessee's counsel argued that the merits of the case were not considered and requested restoration of the appeal.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without deciding the merits of the case is valid. Whether the appeal should be restored to the CIT(A) for a fresh decision on merits.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

For Appellant: Shri Avijit Mukherjee, AR
For Respondent: Shri Praveen Das Chowdhury
Hearing: 14.07.2026Pronounced: 22.07.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 10.02.2026 for the AY 2019-20.

2.

At the outset, the ld. Counsel for the assessee submitted that the appeal has been decided by the ld. CIT (A) ex-parte without deciding the merits of the case when assessee failed Page | 1

ITA no. 1270/KOL/2026 Paniparul Mukteswar High School Employers Co-opeartive Credit society Ltd; A.Y. 2019-20 to respond to various notices issued. Therefore, the ld. Counsel for the assessee prayed that the appeal may be restored to either of the authorities below.

3.

The ld. DR on the other hand did not raise any objection to the prayers of the ld. AR.

4.

We, after hearing the submissions of the parties and perusing the material available on record, find that apparently the case was decided ex-parte by the ld. CIT (A). We note that despite numerous notices, none responded and made compliances before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 22.07.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 22.07.2026 Sudip Sarkar, Sr.PS

ITA no. 1270/KOL/2026 Paniparul Mukteswar High School Employers Co-opeartive Credit society Ltd; A.Y. 2019-20

Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

Recent GST High Court judgments

Search GST case law →