GURDIP SINGH,KOLKATA vs. ITO, WARD 40(1),, KOLKATA

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ITA 575/KOL/2026Status: DisposedITAT Kolkata14 July 2026AY 2020-20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal without considering the merits. In the interest of natural justice, the matter was remanded back to the CIT(A) for re-adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-compliance. The Assessing Officer had made additions after finding significant cash deposits, withdrawals, property purchase, and contractual payments.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of non-compliance without examining the merits of the case.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

IN THE INCOMETAX APPELLATE TRIBUNAL ‘B’ BENCH KOLKATA

BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.575/Kol/2026 Assessment Year: 2020-21 Gurdip Singh………….……..………………....…………………....Appellant 130/1, B. T. Road, Dunlop, Kol-700108. [PAN: ATIPS6077N] vs. ITO, WARD-40(1), Nadia…..….……....…..………………….….....Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. Shri Dipu Koley, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :July 06, 2026 Date of pronouncing the order :July 14 ,2026 आदेश / ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 30.12.2025of the NFAC, Delhi (hereinafter referred to as “ld. CIT(A)”) passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee is an individual. During the assessment proceedings, the Assessing Officer found that during the year, the assessee has transacted as under:

i. Cash deposits of Rs.73,77,700/- in banks. ii. Cash withdrawals of Rs.57,56,272/- from banks iii. Purchase of Immovable Property for Rs.41,34,000/- iv. Received bank Interest of Rs.21,284/-.

I.T.A. No.575/Kol/2026 v. Received contractual payments u/s.194C amounting to Rs.92,06,040/- from different parties.

2.1 The Assessing Officer completed the assessment u/s 147 r.w.s. 144B after making certain additions.

3.

Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee on account of non-compliance on different dates such as 19.11.25, 27.11.25, 05.12.25, 16.12.25.

4.

Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submitted that the assessee failed to submit relevant details before the ld. CIT(A) and he prayed for one fresh opportunity be given to prove his case. 5. The Ld. DR did not make any objection to the above proposal of the ld. AR. 6. We have considered the submissions of the counsels of the respective parties and perused the material available on record. We note that the ld. CIT(A) dismissed the appeal of the assessee due to non- compliance on consecutive dates. We also note that the ld. CIT(A) passed the impugned order without going into the merits of the case of the assessee. Under the circumstances and on the request of the assessee, in the interest of natural justice, we deem it appropriate to remand the matter back to the file of ld. CIT(A) with a direction to re- adjudicate the matter after granting adequate opportunity of being heard to the assessee. The assessee is directed to fully cooperate in the remand proceedings by producing relevant details to substantiate the claim of the assessee.

I.T.A. No.575/Kol/2026 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 14th July, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 14 .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

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