What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal. However, it found that the CIT(A) erred by admitting additional evidence without restoring the issue to the AO, thus violating Rule 46A.

The revenue's appeal was filed with a significant delay. The assessee was non-cooperative and did not appear before the Assessing Officer. The CIT(A) decided the case based on additional evidence without restoring it to the AO.

What were the issues?

Whether the CIT(A) erred in deciding the appeal based on additional evidence without restoring the issue to the Assessing Officer.

ITO vs Majlishpur Milk Producers Welfare… | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

आयकर \ �Ȣ�ȣ��\ͬ ��, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Į Ȣ राजेश�Ǖ�ȡ��ȯ�ȡ� �è��f �Ȳ�Į Ȣ�Ĥ�ȣ��Ǖ�ȡ��ȫ�ȯ�Û�ȡǓ�� è��ȯ� �¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1612/Kol/2025 Assessment Year: 2018-19 ITO, Murshidabad Vs. Majlishpur Milk Producers Welfare Association

(PAN: AAFAM 8177 J) ( \ �Ȣ�ȡ�ȸ ) Respondent / Ĥ×��ȸ Appellant / Date of Hearing / सुनवाई 15.06.2026 �ȧ�Ǔ�ͬ � Date of Pronouncement/ 21.07.2026 ] �ȯ��` ɮ�Ȫ��ȡ��ȧ�Ǔ�ͬ � For the Appellant/ None Ǔ��ȡ[ǐ��Ȣ �ȧ�j �� ȯ For the Respondent/ Shri Purushottam Kumar, CIT DR �ȡ�è��ȧ�j �� ȯ��

ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.01.2024 for the AY 2018-19. 2. At the outset, we note that the appeal of the revenue is barred by limitation by 477 days. At the time of hearing the Ld. DR explained the reasons for delay in filing the appeal. The Ld. A.R did not raise any objection in condoning the delay. After

2 I.T.A. No.1612/Kol/2025 Assessment Year: 2018-19 Majlishpur Milk Producers Welfare Association hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and , hence, we condone the delay and admit the appeal for adjudication.

At the outset, we observe that the assessee has been non-cooperative in prosecuting the appeal as the assessee did not appear on the various dates granted i.e. on 27.12.2025, 10.12.2025, 05.02.2026 and 15.06.2026. Therefore, we are inclined to dispose off the appeal after hearing the Ld. DR.

The Ld. DR at the outset submitted that the Ld. CIT(A) has erred grossly in deciding the appeal on the basis of additional evidences filed by the assessee during the appellate proceedings without restoring the same to the file of AO. Therefore, in the interest of justice, revenue should be given one more opportunity by restoring the issue to the file of AO. After hearing the Ld. DR, we find that the proceedings were decided ex-parte before the AO as the assessee did not appear on the various dates. The assessee was non-cooperative and did not furnish any evidences before the Assessing Officer. Thereafter we note that the Ld. CIT(A) decided the case on the basis of information filed by the assessee without restoring the same to the file of AO. In our opinion, this is in violation of Rule 46A and therefore in the interest of justice and fair play, we restore this issue to the file of AO to decide the same after affording a reasonable opportunity of hearing to the assessee.

In the result, the appeal of the revenue is dismissed. Order is pronounced in the open court on 21st July, 2026. Sd/- Sd/- (Pradip Kumar Choubey /Ĥ�ȣ��Ǖ�ȡ��ȫ�ȯ) (Rajesh Kumar/राजेश कुमार) Judicial Member/Û�ȡǓ�� è� Accountant Member/लेखा �è� Dated: 21st July, 2026 SM, Sr. PS

3 I.T.A. No.1612/Kol/2025 Assessment Year: 2018-19 Majlishpur Milk Producers Welfare Association

Copy of the order forwarded to: 1. Appellant- ITO, Murshidabad 2. Respondent – Majlishpur Milk Producers Welfare Association, Village- Majlishpur, Kamnagar, Murshidabad-742405. 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

INCOME TAX OFFICER, MURSHIDABAD vs. MAJLISHPUR MILK PRODUCERS WELFARE ASSOCIATION, MURSHIDABAD

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