What did the Tribunal hold?

The Tribunal restored both appeals to the file of the CIT(A) for re-adjudication. The CIT(A) was directed to grant the assessee an adequate opportunity of being heard and the assessee was directed to cooperate.

The assessee filed appeals against ex parte orders passed by the CIT(A) for assessment years 2012-13 and 2013-14. The assessee had failed to produce necessary details and documents before the CIT(A).

What were the issues?

Whether the CIT(A) orders were validly passed ex parte, and if not, whether the assessee should be granted a fresh opportunity to present their case.

Bsl Limited, Rajasthan vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Satyajit Goel, Advocate

For Respondent: Shri Pankaj Pandey, Addl. CIT, Sr. DR

Hearing: 13.07.2026Pronounced: 13.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1679 & 1707/Kol/2025 (Assessment Years: 2012-13 & 2013-14)

BSL Limited ACIT, Range-10, Kolkata

26, Industrial Area, Post Box Vs No.17, Gandhi Nagar, Bhilwara, Rajasthan 311001. (PAN: AABCB0639G) (Appellant) (Respondent)

Assessee by : Shri Satyajit Goel, Advocate Revenue by : Shri Pankaj Pandey, Addl. CIT, Sr. DR Date of Hearing : 13.07.2026 Date of Pronouncement : 13.07.2026

ORDER Per George Mathan, JM: These are the appeals filed by the assessee against the separate orders of the CIT(A)-31, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-4/10435/2015-16 & CIT(A), Kolkata- 18/10145/2018-19 both dated 13.06.2025 for the assessment years 2012-13 & 2013-14.

Shri Satyajit Goel, Advocate represented on behalf of the assessee and Pankaj Pandey, Addl. CIT, Sr. DR represented on behalf of the revenue.

ITA No.1679&1707/Kol/2025

A perusal of the order of the ld. CIT(A) clearly shows that the ld. CIT(A) has passed ex parte orders and the assessee failed to produce details/documents before the ld. CIT(A). This being so, in the interest of justice, the issues in both the appeals 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 appeals of the assessee are partly allowed for statistical purposes.

Order pronounced in the open court on 13/07/2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 13/07/2026 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

BSL LIMITED,RAJASTHAN vs. DY. COMMISSIONER OF INCOME TAX, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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