What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to plausible reasons. The ex parte order of the CIT(A) was set aside, and the issues were restored to the CIT(A) for re-adjudication.

The assessee filed an appeal with a significant delay of 1905 days. The CIT(A) had passed an ex parte order as the assessee failed to provide details to the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte order passed by the CIT(A) warrants re-adjudication.

Skyscraper Projects Private… vs ACIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Ankit Jalan, AR

For Respondent: Shri S. B. Chakraborthy, Sr. DR

Hearing: 27.04.2026Pronounced: 27.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1570/Kol/2025 Assessment Year: 2014-15

Skyscraper Projects Pvt. ACIT, Circle-10(2), Kolkata Ltd. Vs 29D, Bentick Street, Unit-A, B & C, 3rd Floor, Kol-1. (PAN: AAJCS1656G) (Appellant) (Respondent)

Assessee by : Shri Ankit Jalan, AR Revenue by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 27.04.2026 Date of Pronouncement : 27.04.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)-4, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.198/CIT(A)-4/19-20 dated 19.02.2020.

Shri Ankit Jalan, AR, represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.

The appeal filed by the assessee with a delay of 1905 days. The assessee has filed a condonation petition which is further supported by an affidavit duly filed by the assessee. The reasons in the affidavit are

ITA No.1570/Kol/2025

plausible and valid. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order and the assessee failed to provide the details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 27/04/2026. Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 27/04/2026 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

SKYSCRAPER PROJECTS PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE 10(2),, KOLKATA

What did the Tribunal hold?

What were the facts?

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