What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for re-adjudication, granting the assessee an opportunity to be heard. The assessee was directed to produce its directors before the Assessing Officer.

The assessee failed to appear before the Assessing Officer and provide proper details, resulting in an ex parte order. The assessee also showed a recalcitrant attitude in avoiding appearances.

What were the issues?

Whether the ex parte order passed by the Assessing Officer should be upheld given the assessee's non-compliance, or if an opportunity for re-adjudication should be granted.

Nilkanth Chawal Mills Pvt. Ltd. vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 25.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No. 2357/Kol/2025 Assessment Year: 2012-13

Nilkanth Chawal Mills Pvt. ITO, Ward-12(3), Kolkata Ltd., 12, Lee Road, 2nd Floor, Flat Vs No. 202, Kolkata

(PAN: AACCN1937E) (Appellant) (Respondent)

Assessee by : None Revenue by : Pankaj Pandey, Addl. CIT, Sr. DR Date of Hearing : 25.06.2026 Date of Pronouncement : 25.06.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Kolkata/25/10278/2018-19 dated 07.09.2022.

None represented on behalf of the assessee and Shri Pankaj Pandey, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present appeal shows that the order of the Assessing Officer is an ex parte order. It is also noticed that the

ITA No.2357/Kol/2025 assessee failed to file details properly before the Assessing Officer. This being so, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee. Considering the recalcitrant attitude of the assessee to avoid in appearing or producing the directors before the Assessing Officer, under normal circumstances, we would have confirmed the order of the Assessing Officer. However, as justice demands that reasonableness should not only be done but also seems to be done. So as to give the assessee another opportunity to present its case, the issues in this appeal are restored to the file of the Assessing Officer with a direction that the assessee shall produce the directors before the Assessing Officer. If the assessee fails to produce the directors before the Assessing Officer, liberty is granted to the Assessing Officer to draw adverse inference.

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

Order pronounced in the open court on 25/06/2026. Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 25/06/2026 RS

ITA No.2357/Kol/2025

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

NILKANTH CHAWAL MILLS PVT. LTD.,,KOLKATA vs. ITO, WARD 12(3),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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