What did the Tribunal hold?

The Tribunal noted that the assessee did not get adequate opportunities to present its case. Therefore, the appeal was restored to the Assessing Officer for a decision on merits after providing the assessee with a proper hearing.

The assessee appealed an ex-parte order passed by the NFAC. The assessee contended that they did not receive proper opportunities to present documents before the CIT(A) and had also failed to comply properly with the Assessing Officer.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard before the appellate authority and the Assessing Officer.

Rama Dealcom Pvt. Ltd… vs I.T.O., Ward - 10(2) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “D”BENCH KOLKATA

Before: Shri Rajesh Kumar, AccountantMember & Shri Pradip Kumar Choubey, JudicialMember

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA No.3109/Kol/2025 Assessment Year: 2012-13 Rama Dealcom Pvt. Ltd…..………...………..............................……….……Appellant A 102 A Wing Hillview Chs Ltd, JP Road, Near Navrang Cinema Andheri West, Mumbai-400058. [PAN: AAFCR0713H] vs. ITO, Ward-10(2),Kolkata..………..….……………………...……...…..…..Respondent Appearances by: ShriAmit Agrawal, Adv., appeared on behalf of the appellant. Shri S. B. Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :April 23, 2026 Date of pronouncing the order : April 28th , 2026 ORDER Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.10.2025passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Y 2012-13.

At the outset, we note that the appellate order passed by the ld. CIT(A) is ex parte where the assessee did not get proper opportunities to produce relevant documents. We also note that before the Assessing Officer also, the assessee failed to make proper compliance. Under the circumstances, in our view, the interest of justice would be well-served if the appeal is restored to the file of the Assessing Officer with a direction to decide the same on merits after affording adequate opportunity of being heard to the assessee. The assessee is directed to comply all the

ITA No.3109/Kol/2025 notices and submit all the relevant details before the Assessing Officer to prove its case.

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

Kolkata, the 28th April, 2026.

Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] Judicial Member Accountant Member

Dated: 28.04.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

RAMA DEALCOM PVT. LTD.,MAHARASHTRA vs. I.T.O., WARD - 10(2), KOLKATA

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