What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for fresh adjudication, directing the assessee to provide all relevant details and bank accounts. This was done in the interest of natural justice.

The assessee, running a bill collection center for an electricity corporation, deposited customer payments into their account and then remitted them to the corporation. The Assessing Officer did not verify these facts.

What were the issues?

Whether the Assessing Officer properly verified the facts regarding the assessee's bill collection activities and the flow of funds. Whether the assessee should be given an opportunity to present their case before the Assessing Officer.

Jyotirmoy Kundu vs I.T.O., Ward - 25(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B”BENCH KOLKATA

Before: Shri Rajesh Kumar, AccountantMember & Shri Pradip Kumar Choubey, JudicialMember

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA No.872/Kol/2026 Assessment Year: 2015-16 Jyotirmoy Kundu………………………....………..............................……….……Appellant MillanpallySonarpur, Baruipur, Kol-700150. [PAN: BYMPK9850M] vs. ITO, Ward-25(1), Kolkata……………...….……………………...……...…..…..Respondent Appearances by: ShriAmit Agarwal, AR, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing :June 11, 2026 Date of pronouncing the order :June 25th ,2026 ORDER Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 05.08.2025passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Y 2015-16. 2. At the outset, the ld. counsel for the assessee submitted that the assessee is running bill collection centre on behalf of West Bengal State Electricity Corporation Ltd. The ld. AR submitted that the assessee has to accept payments of the customers on behalf of the electricity corporation. The said cash used to deposited in the assessee’s account and thereafter remitted to the State Electricity Corporation Ltd. The ld. AR also referred to copy of the bank account of the assessee wherein frequent deposits and remittances of amounts are made. The ld. AR submitted that the Assessing Officer has not verified the facts and therefore, in the interest of justice, the assessee may kindly be given one

ITA No.872/Kol/2026 more opportunity to present the details/merits before the Assessing Officer. Considering the same, on the request of the assessee and in the interest of natural justice, we restore the issues in the appeal to the file of the Assessing Officer with a direction to re-adjudicate the issues afresh on merits after considering all the details and after affording adequate opportunity of being heard to the assessee. The assessee is directed to produce all the relevant details including the bank accounts before the Assessing Officer during the set aside proceedings.

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

Kolkata, the 25th June, 2026.

Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] JudicialMember Accountant Member

Dated: 25.06.2026. RS 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

JYOTIRMOY KUNDU,KOLKATA vs. I.T.O., WARD - 25(1), KOLKATA

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