What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication after granting an opportunity of being heard. A cost of Rs. 10,000 was imposed on the assessee.

Both the Assessing Officer and CIT(A) passed ex parte orders. The assessee also failed to file proper details before the Assessing Officer.

What were the issues?

The primary issue was the ex parte nature of the orders and the assessee's failure to provide necessary details.

Allied Barter Pvt. Ltd. vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 25/06/2026Pronounced: 25/06/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2012-13/10062081 dated 28.08.2025. 2. Shri Miraj D Shah AR represented on behalf of the assessee and Shri Mrinmay Basak, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present appeal shows that both the orders of the Assessing Officer and ld. CIT(A) are ex parte orders. It is also noticed that the assessee failed to file details properly before the

ITA 215/Kol/2026 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. The assessee is also directed to submit all the relevant details before the Assessing Officer in the set aside proceedings. However, looking to the non-cooperation of the assessee during the course of appellate proceedings, we impose a cost of Rs.10,000/- (Rupees Twenty-five Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.

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

Order pronounced in the open court on 25/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 25/06/2026 RS 2

ITA 215/Kol/2026

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant प्रत्यर्थी / The Respondent. 2. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त(अपील) / The CIT(A)- 5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

ALLIED BARTER PVT. LTD.,,KOLKATA vs. ITO, WARD 11(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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