What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to plausible reasons. The ex parte order of the CIT(A) was set aside and the matter was restored for re-adjudication.

The assessee filed an appeal with a significant delay of 332 days. The lower appellate authority had passed an ex parte order as the assessee failed to provide relevant details.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex parte order passed by the CIT(A) should be set aside.

Chatterjee Resources Developers… vs I.T.O., Ward - 11(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 23/06/2026Pronounced: 23/06/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-4/10078/2017-18 dated 18.06.2024. 2. Shri Anuj Maseddi, AR represented on behalf of the assessee and Shri Nicholus Murmu, Addl. CIT, Sr. DR represented on behalf of the revenue.

ITA 1694/Kol/2025 3. The appeal filed by the assessee is with a delay of 332 days. The assessee has filed an affidavit for condonation of the delay. The reasons in the affidavit are plausible and reasonable. Consequently, the delay in filing the appeal is hereby condoned and I proceed to dispose off the appeal on merits.

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

Order pronounced in the open court on 23/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 22/06/2026 RS

ITA 1694/Kol/2025

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. संबंधित आयकर आयुक्त / Concerned CIT 3. 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

CHATTERJEE RESOURCES DEVELOPERS PVT. LTD.,HOWRAH vs. I.T.O., WARD - 11(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

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