What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(Appeals) for adjudication on merits. The CIT(Appeals) was directed to grant the assessee an adequate opportunity of being heard and consider all evidence, including that not produced before the lower authorities.

The assessee's appeal was dismissed ex-parte by both the Assessing Officer and the CIT(Appeals) without considering the merits of the case. The assessee contended that no proper opportunity of being heard was provided.

What were the issues?

Whether the lower authorities erred in dismissing the appeal ex-parte without granting a proper opportunity of being heard to the assessee.

M/S. Radheshyam Pawan Kumar… vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘D’ Bench, KOLKATA

Before: Shri George Mathan & Shri Rakesh Mishra

Per George Mathan, Judicial Member:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless

ITA No. 648/KOL/2026 (A.Y. 2022-2023) M/s. Radheshyam Pawan Kumar Appeal Centre (NFAC), Delhi passed under section 250 of the Income Tax Act, 1961 in Appeal No. NFAC/2021-22/10373633 dated 2nd December, 2025 for the assessment year 2022-23.

Shri Anibarya Das, ld. Authorized Representative, appeared on behalf of the assessee and Shri Praveen Das Chowdhury, ld. Sr. Departmental Representative, appeared on behalf of the Revenue.

At the time of hearing, it was submitted by the ld. A.R. that the ld. Assessing Officer as well as CIT(Appeals) dismissed the appeal of the assessee ex-parte and without going into merit of the case.

On the other hand, the ld. Sr. Departmental Representative vehemently supported the order of ld. CIT(Appeals).

We have heard both the sides and perused the material available on record. By considering the totality of the facts and circumstances of the case and in the interest of justice, we restore the issues to the file of ld. CIT(Appeals) to adjudicate the issues on merits after granting the assessee adequate opportunity of being heard. It is also directed that the ld. CIT(Appeals) should also consider the provisions of Rule 46A and the evidence, if any, not produced by the assessee before the ld. Assessing Officer as well as before him.

ITA No. 648/KOL/2026 (A.Y. 2022-2023) M/s. Radheshyam Pawan Kumar 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 07/07/2026.

Sd/- Sd/- (Rakesh Mishra) (George Mathan) Accountant Member Judicial Member Kolkata, the 7th day of July, 2026

Copies to :(1) M/s. Radheshyam Pawan Kumar, 135/5/1, Girish Ghosh Road, Belurmath, Belur S.O., Belur, Howrah-711202, West Bengal (2) Income Tax Officer, Ward-47(2), Kolkata, 3, Government Place (West), Kolkata-700001 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

M/S. RADHESHYAM PAWAN KUMAR,HOWRAH vs. ITO, WARD 47(2),, KOLKATA

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