What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate in the set aside proceedings.

The assessee filed an appeal against the ex parte order of the CIT(A). The assessee failed to provide relevant details before the lower authorities.

What were the issues?

The primary issue was the ex parte nature of the CIT(A)'s order and the assessee's failure to provide necessary details.

Hensahatu Gram Panchayat Krishi… 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/2017-18/10265488 dated 18.12.2025. 2. None 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 the order of the ld. CIT(A) is an ex parte order and the assessee failed to provide

ITA 578/Kol/2026 relevant 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 25/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 25/06/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 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

HENSAHATU GRAM PANCHAYAT KRISHI UNNAYAN SAMITY LIMITED,PURULIA vs. ITO, WARD 3(2),, PURULIA

What did the Tribunal hold?

What were the facts?

What were the issues?

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