What did the Tribunal hold?

The Tribunal condoned the delay in filing two appeals and restored them to the Assessing Officer for fresh adjudication. The third appeal was dismissed as not pressed.

The assessee filed three appeals against the NFAC's orders. Two appeals were filed inadvertently from the same order, and one appeal was filed with significant delay. The assessee failed to comply with notices during the appellate proceedings.

What were the issues?

Whether the NFAC's dismissal of appeals in limine for non-compliance with notices was justified, and whether the appeals should be restored for de novo adjudication.

M/S. Dhansri Abasan Private… vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A”BENCH KOLKATA

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

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA No.233, 234 & 235/Kol/2026 Assessment Years: 2012-13 & 2013-14 M/s Dhansri Abasan Pvt. Ltd..………...………..............................……….……Appellant 2nd Floor, Room No.2, 11 Clive Row, Kol-1. [PAN: AACCD8873H] vs. ITO, WARD-6(1), Kolkata…………..….……………………...……...…..…..Respondent Appearances by: Shri S. M. Surana, Adv., appeared on behalf of the appellant. Shri Guru Bhashyam, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 20, 2026 Date of pronouncing the order : April 24,2026 ORDER Per Rajesh Kumar, Accountant Member: The captioned three appeals have been preferred by the assessee against the separate orders of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 04.05.2023 & 20.06.2023 passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Ys 2012-13 & 2013-14. 2. At the outset, the assessee has submitted that two appeals in ITA No.234 & 235/Kol/2026 have been filed inadvertently as both the appeals arise out of same order of the ld. CIT(A). The assessee therefore does not press ITA No.235/Kol/2026. Considering the same, we dismiss the ITA No.235/Kol/2026 as not pressed. 3. ITA No.233/Kol/2026 and ITA No.234/Kol/2026 filed by the assessee with delays of 905 & 874 days. The assessee has filed separate affidavits for condonation of delay. We find that the reasons cited in the

ITA No.233,234&235/Kol/2026 said affidavits are bonafide and genuine and the delay is not intentional on the part of the assessee. Consequently, the delays in filing both the appeal are hereby condoned and we proceed to dispose off the appeals on merits.

After hearing the rival contentions, we find that in the appellate proceedings, the assessee failed to comply notices issued on different dates and the ld. CIT(A) dismissed the appeals of the assessee in liminie simply upholding the order of the Assessing Officer. We even note that the merits of the issues involved were not discussed or decided which is in violation of provisions of section 250(6) of the Act. Under the circumstances, in our view, the interest of justice would be well-served if both the appeals are restored to the file of the Assessing Officer with a direction to decide the issues de novo after affording adequate opportunity of being heard to the assessee. Accordingly, we set aside the order of the ld. CIT(A) and restore both the issues to the file of the ld. Assessing Officer.

In the result, both the appeals i.e.ITA No.233/Kol/2026 and ITA No.234/Kol/2026 are allowed for statistical purposes and ITA No.235/Kol/2026 is dismissed as not pressed.

Kolkata, the 24th April, 2026. Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] JudicialMember Accountant Member Dated: 24.04.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), 2

ITA No.233,234&235/Kol/2026

//True copy// By order Assistant Registrar, Kolkata Benches

M/S. DHANSRI ABASAN PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(1),, KOLKATA

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