What did the Tribunal hold?

The Tribunal condoned the 6-day delay and restored the appeal to the CIT(A). The CIT(A) is directed to decide the appeal on merits after providing a reasonable opportunity of being heard.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to a 6-day delay. The assessee requested an opportunity to present their case on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without condoning a short delay, and whether the assessee should be granted an opportunity to argue the case on merits.

Narottamka Trading and Finvest… vs I.T.O., Ward - 1(1) | ITAT Kolkata 2026

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Siddharth Agarwal, Advocate

For Respondent: Shri Sandip Sarkar, Sr. 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.3094/KOL/2025 (Assessment Year:2012-13) Narottamka Trading and Finvest ITO, Pvt. Ltd., Vs. Ward – 1(1), C/o. Subash Agarwal & Associates, Kolkata Advocates, Siddha Gibson, 1 Gibson Lane, Suite – 213, 2 nd Floor, Kolkata – 700069, West Bengal [PAN:AAACN8662L] (Appellant) .. (Respondent) Appellant by : Shri Siddharth Agarwal, Advocate Respondent by: Shri Sandip Sarkar, Sr. 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), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated 20.02.2025 for the Assessment Year (AY) 2017-18.

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 by not condoning the delay of 6 days. The ld. AR of the assessee prayed before the

ITA No.3094/Kol/2025/AY 2012-13 Narrotamka Trading and Finvest Pvt. Ltd. vs. ITO Bench that the assessee may be given one more opportunity to defend its case on merits before the ld. CIT(A) by restoring this appeal of the assessee.

On the other hand, ld. Sr. DR for the revenue did not have any objection if the matter is restored to the file of ld. CIT(A).

We have heard rival submission and perused the materials available on record. We find that appellate order was passed as an ex-parte order without condoning the delay of only 6 days. Therefore, in order to meet the ends of justice, the assessee deserves to be given one more opportunity to plead his case on merits before the ld. CIT(A). Accordingly, the delay of 6 days is condoned and the appeal is restored 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. as and when required, by not seeking unreasonable adjournments.

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

The order ispronounced 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

ITA No.3094/Kol/2025/AY 2012-13 Narrotamka Trading and Finvest Pvt. Ltd. vs. ITO

�ȡ�[�ȡ_�/ Guard file.

BY ORDER, // TRUE COPY //

Asstt.Registrar, ITAT, Kolkata

NAROTTAMKA TRADING AND FINVEST PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments