What did the Tribunal hold?

The ITAT found that substantial justice would be served by restoring the matter to the CIT(A). The CIT(A) was directed to decide the issues on merits after giving the assessee a sufficient opportunity to be heard.

The assessee's appeal was decided ex-parte by the CIT(A) because the assessee failed to provide documentary evidence or written submissions. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without deciding the issues on merits. Whether the assessee was denied a proper opportunity of being heard.

Mitra Guha Builders (India) Co. vs DCIT | ITAT Kolkata 2026

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri J. M. Thard, AR

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.413/KOL/2026 (Assessment Year:2017-18) Mitra Guha Builders (India) Co., DCIT, 8/2, Kiran Sankar Roy Road, Room Vs. Circle – 33, No.33, 3rd Floor, P.S – Kolkata Hare Street, Kolkata – 700001, West Bengal [PAN:AAFFM2988Q] (Appellant) .. (Respondent) Appellant by : Shri J. M. Thard, AR 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)”],dated20.02.2025 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 when the assessee failed to furnish any documentary evidences or written submission on the various dates allowed by ld. CIT(A). Under these circumstances, we find that a substantial justice would be well served if the matter is restored

ITA No.413/Kol/2026/AY 2017-18 Mitra Guha Builders (India) Co. vs. DCIT to the file of ld. CIT(A) to decide the issues after affording sufficient opportunity of being heard to the assessee. Needless to say, the assessee should also comply and furnish all requisite details and documents before the ld. CIT(A) 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. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 3. 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

MITRA GUHA BUILDERS (INDIA) CO.,KOLKATA vs. D.C.I.T., CIRCLE - 33, , KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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