What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate in the set aside proceedings and was granted an adequate opportunity of being heard.

The assessee filed an appeal against the ex parte order passed by the CIT(A) as the assessee failed to produce necessary documents. The Tribunal noted that the CIT(A) passed an ex parte order without providing adequate opportunity to the assessee.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without providing adequate opportunity to the assessee to present its case and documents.

Iris Health Services Limited vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Sunil Surana, AR

Hearing: 22.07.2026Pronounced: 22.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1614/Kol/2026 Assessment Year: 2018-19

IRIS Health Services Ltd. DCIT, Circle-11(1), Kolkata Vs 82/1 Raja SC Mullick Road, WB - 700047. (PAN: AABCI8499M) (Appellant) (Respondent)

Assessee by : Shri Sunil Surana, AR Revenue by : None Date of Hearing : 22.07.2026 Date of Pronouncement : 22.07.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10085915 dated 03.02.2026 for the assessment year 2018-19.

Shri Sunil Surana, AR represented on behalf of the assessee and None represented on behalf of the revenue.

A perusal of the order of the ld. CIT(A) clearly shows that the ld. CIT(A) has passed an ex parte order and the assessee failed to produce

ITA No.1614/Kol/2026 details/documents before the ld. CIT(A). This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

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

Order pronounced in the open court on 22/07/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 22/07/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

IRIS HEALTH SERVICES LIMITED,,KOLKATA vs. DCIT, CIRCLE 11(1), KOLKATA,, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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