What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to decide the matter on merits. This was done to provide the assessee with a reasonable opportunity to be heard and present its case.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance and failure to provide supporting documents. The assessee requested one more opportunity to present its case on merits.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) after an ex-parte dismissal.

Forgings India Iron and Steel… vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Akshay Ringasia, AR

For Respondent: Shri Purushottam Kumar, CIT-DR

Hearing: 16.06.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2218/KOL/2025 (Assessment Year:2014-15) Forgings India Iron and Steel DCIT, Limited, Vs. Circle – 1(1), 202, Vaishno Chambers, 1st Floor, Kolkata Kolkata GPO, Kolkata – 700001, West Bengal [PAN:AAACF4456A] (Appellant) .. (Respondent) Appellant by : Shri Akshay Ringasia, AR Respondent by: Shri Purushottam Kumar, CIT-DR Date of Hearing 16.06.2026 Date of Pronouncement 10.07.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals), Kolkata - 22, (hereinafter referred to as the “ld. CIT(A)”], dated 23.07.2025 for the Assessment Year (AY) 2014-15.

At the time of hearing, we observe that the ld. CIT(A) has passed the appellate order ex-parte without deciding the issues on merits. The ld. AR of the assessee prayed before the Bench that the assessee may be granted one more opportunity to plead its case on merits before the ld. CIT(A) by restoring this appeal of the assessee.

ITA No.2218/Kol/2025/AY 2014-15 Forgings India Iron & Steel Ltd. vs. DCIT 3. On the other hand, ld. Sr. DR for the revenue opposed the prayer of ld. AR. He submitted that despite issuance of various notices, neither the assessee filed any submissions nor responded, therefore, the ld. CIT(A) rightly dismissed the appeal.

We have heard rival submission and perused the materials available on record. It is undisputed that ld. CIT(A) issued various notices, but there was non-compliance on the part of the assessee. We find that during the appellate proceedings, the appellant failed to substantiate its claim with any supporting documentary evidences. Therefore, in order to meet the ends of justice, the assessee deserved to be granted one more opportunity to plead its case on merits before the ld. CIT(A). Accordingly, we restore the issue to the file of the ld. CIT(A) with a direction to decide the appeal on merits by affording reasonable opportunity of being heard to the assessee.

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

The order is pronounced in the open Court on 10/07/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 10/07/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 4. आयकर] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY // Asstt.Registrar, ITAT, Kolkata

FORGINGS INDIA IRON AND STEEL LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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