M/S. BABA BHOOTHNATH NIRMAN PVT. LTD.,,KOLKATA vs. ITO, WARD 5(1),, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACOUNTANT MEMBER I.T.A. No.3042/KOL/2025 (Assessment Year: 2018-19) M/s Baba Bhootnath Nirman, ITO, C/o. M/s Salarpuria Jajodia & Co., Vs. Ward – 5(1), 7, C.R. Avenue, 3rd Flor, Kolkata – Kolkata 7000072, West Bengal [PAN: AALCS8277P] (Appellant) .. (Respondent) Appellant by : Shri Sidharth Jhajharia, FCA Respondent by: Shri Sanjib Kumar Paul, Sr. DR Date of Hearing 30.06.2026 Date of Pronouncement 06.07.2026

O R D E R PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 31.10.2025 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2018–19.

ITA Nos.3042/Kol/2025/AY 2018-19 M/s Baba Bhootnath Nirman Pvt. Ltd. vs. ITO documents and the AO after verification of the same an amount of Rs.30,74,49,721/- is being added back to the return of income of the assessee. 3. Aggrieved by the aforesaid order, the assessee preferred appeal before ld. CIT(A), wherein the appeal of the assessee has been dismissed for want of prosecution. 4. Being aggrieved, dissatisfied, the assessee preferred appeal before us. The learned Authorized Representative (ld. AR) instead of arguing on merit of the case, has only prayed that appeal of the assessee be remitted back to the file of ld. CIT(A) as the order passed by the ld. CIT(A) is not on merit rather he dismissed the appeal when the assessee failed to make compliance before him. The ld. AR prayed that an opportunity should be given to the assessee to place his case before the ld. CIT(A). 5. Contrary to that ld. Sr. DR supports the impugned order, but he did not raise any objection in remitting the appeal of the assessee to the file of ld. CIT(A). Upon hearing the submission of the ld. AR of the representative 6. parties and on perusing of the order, we find that ld. CIT(A) has dismissed the appeal of the assessee when there was no compliance of the notices by the assessee. The order was not passed on merit. Keeping in view of above facts and considering the submission made by assessee and for the interests of justice, we remit back the appeal of the assessee to the file of ld. CIT(A) with a direction to pass fresh order after hearing the assessee. The assessee is directed to co-operate in the appellate

ITA Nos.3042/Kol/2025/AY 2018-19 M/s Baba Bhootnath Nirman Pvt. Ltd. vs. ITO proceedings. The order passed by the ld. CIT(A) is set-aside and the appeal is remanded to the file of ld. CIT(A) for fresh adjudication.

The order is pronounced in the open Court on 06/07/2026.

Sd/- Sd/- (Rakesh Mishra) (Pradip Kumar Choubey) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 06/07/2026 SAMANTA आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to: 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A) �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण,/ DR, ITAT, Kolkata 5. 6. गाड� फाईल / Guard file // TRUE COPY // BY ORDER,

Asstt. Registrar, ITAT, Kolkata