What did the Tribunal hold?

The Tribunal restored the appeal to the file of the AO. The AO was directed to decide the issue afresh after considering the evidence and providing the assessee with a reasonable opportunity to be heard.

The assessee contended that the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) failed to consider crucial documents and evidence submitted by them. These documents were deemed significant for a correct assessment of income.

What were the issues?

Whether the assessment and appellate orders were passed without considering the relevant documentary evidence submitted by the assessee.

The Shalimar Works 1980 Ltd. vs ACIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri I. Banerjee, FCA

For Respondent: Shri Sanat Kumar Raha, CIT-DR

Hearing: 16.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.3116/KOL/2025 (Assessment Year:2018-19) The Shalimar Works 1980 Ltd., ACIT, HRBC Office Compound, Canteen Vs. Circle – 11(1), Building, 1st Floor, Munshi Kolkata Premchand Sarani, Kolkata – 700021 [PAN: AABCT2653A] (Appellant) .. (Respondent) Appellant by : Shri I. Banerjee, FCA Respondent by: Shri Sanat Kumar Raha, CIT-DR Date of Hearing 16.06.2026 Date of Pronouncement 25.06.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld. CIT(A)”], dated 06.10.2025 for the Assessment Year (AY) 2018-19.

At the time of hearing, the ld. AR submitted that the AO as well as the ld. CIT(A) has failed to take into account the documents/evidences filed by the assessee in the assessment proceedings as well as the appellate proceedings respectively. Thus, the issue has been decided by both authorities without taking into account the said documents. The ld. AR submitted that since these

ITA No.3116/Kol/2025/AY 2018-19 The Shalimar Works 1980 Ltd. vs. ACIT evidences filed by assessee are significant bearing the correct assessment of income of the assessee, therefore, in the interests of justice and fair play, the appeal may be restored to any of the lower authorities so that the same could be decided de novo after taking into account of the evidences.

The ld. CIT-DR for the revenue did not oppose the prayer of ld. AR.

We have heard rival submissions and perused the materials available on record. We find that the issue needs to be restored to AO as the assessment has been framed without considering documents/evidences filed by the assessee. Accordingly, we restore the appeal to the file of the AO with a direction to decide the issue de novo after affording reasonable opportunity of being heard to the assessee. Needless to say, the assessee must produce relevant evidences before AO without valid adjournments.

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

The order is pronounced in the open Court on 25/06/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 25/06/2026 SAMANTA ] �ȯ��ȧĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to : p 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��] ��] �ǕÈ�/ Concerned CIT 4. ] ��] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, ] ��\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[�ȡ_�/ Guard file.

BY ORDER, // TRUE COPY // Asstt.Registrar, ITAT, Kolkata

THE SHALIMAR WORKS 1980 LTD.,KOLKATA vs. ACIT/DCIT, CIRCLE - 11(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

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