TRIPURARI DEALTRADE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 10(2), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 168/KOL/2026 Assessment Year- 2016-17 Tripurari Dealtrade Pvt. Ltd...................................................................................Appellant Lawgical Consultants, 29D, Bentick Street, Unit-A,B&C, 3rd Floor, Kolkata-700001 [PAN No. AADCT8757F ] Vs. I.T.O. Ward- 10(3).................................…………..…………………....……….Respondent Aayakar Bhawan, P-7, Chowringhee Square, West Bengal- 700069 Appearances by: Ankit Jalan, A.R., appeared on behalf of the Appellant. Praveen Das Chowdhury, (Sr. D.R.), appeared on behalf of the Respondent. Date of concluding the hearing : July 01, 2026 Date of pronouncing the order : July 16 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 19.12.2025 of the National Faceless Appeal Centre (NFAC), passed under Section 144 of the Assessment Year 2016-17 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. The brief facts of the case of the assessee are that assessee being a company filed its return of income declaring total income NIL. Case of the assessee has been flagged under a high risk transaction for the financial year 2015-16 as there is a credible information that the assessee has claimed box purchase from TIF Castings Ltd. to the tune of Rs. Rs. 3,64,00,000/- on account of disallowance u/s 37 of the IT Act.

ITA No.168/Kol/2026 Assessment Year- 2016-17 Aggrieved by the said order assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been dismissed on account of delay of 169 days. Being aggrieved by and dissatisfied the assessee preferred appeal before us- 3. The Ld. AR filling an affidavit has submitted that delay in filing of the appeal was occurred due to the reason that tax consultant neither made any compliance nor inform us about the re-assessment order passed. The Ld. AR submits that during the course of appellate proceedings proper compliance could not be made to the notices issued hence his prayer is that appeal of the assessee be remitted back to the file of the lower authorities. Ld. AR has also taken a legal ground thereby submitting that notice issued u/s 148 is barred by limitation. Contrary to that Ld. DR supports the impugned order thereby submitting that there was no response by the assessee before the lower authorities. 3. Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order, we find that assessment order was passed when assessee failed to make any compliance, CIT(A) has dismissed the appeal of the assessee in limine on the point of limitation. There was no discussion on merit in the order of the CIT(A)

ITA No.168/Kol/2026 Assessment Year- 2016-17 the Ld. AR has filed an affidavit before us as follows: -

ITA No.168/Kol/2026 Assessment Year- 2016-17

ITA No.168/Kol/2026 Assessment Year- 2016-17 4. Keeping in view the order passed by the CIT(A) and considering the affidavit as discussed above we are remitting the appeal of the assessee to the file of the CIT(A) with a direction to pass a fresh order after affording an opportunity to the assessee to place his case. CIT(A) is directed to pass a fresh order on factual as well as on legal issue. Assessee is directed to cooperate in the remand proceedings. The order passed by the CIT(A) is hereby set aside. The appeal is remitted back to the file of the CIT(A). In the result the appeal of the assessee has been allowed for statistical purpose.

Kolkata, the 16th July , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 16 . 07.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

ITA No.168/Kol/2026 Assessment Year- 2016-17 //True copy// By order Assistant Registrar, Kolkata Benches

ITA No.168/Kol/2026 Assessment Year- 2016-17