What did the Tribunal hold?

The tribunal restored the issues to the file of the Assessing Officer for re-adjudication. The assessee was directed to submit all relevant details.

The assessee filed an appeal against the order of the NFAC. The assessee failed to produce any details before the Assessing Officer and the CIT(A).

What were the issues?

The primary issue was the assessee's failure to provide necessary details to the tax authorities, leading to a lack of proper adjudication.

T Spirtual World Limited vs I.T.O., Ward - 4(1) | 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/2010-11/10119835 dated 17.12.2025. 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 assessee failed to produce any details before the Assessing Officer as well as ld. CIT(A). This being so, in the interest of justice, the issues

ITA 658/Kol/2026 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.

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

T SPIRTUAL WORLD LIMITED,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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