What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the appeal without condoning the delay and deciding on merit violated Section 250(6) of the Act. The appeal was restored to the CIT(A) for re-adjudication.

The assessee's appeal was dismissed by the CIT(A) ex-parte without condoning the delay and without deciding the case on merit. The AO had also framed the assessment ex-parte due to the assessee's failure to respond.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the delay and deciding the case on merit. Whether the assessee was denied a reasonable opportunity of hearing.

Amal Sarkar, Malda, West Bengal vs I.T.O., Ward - 3(1), Malda | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Duvvuru RL Reddy&Shri Rajesh Kumar]

Heard together (2 matters)

I.T.A. No. 163/Kol/2026

I.T.A. No.163/Kol/2023

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील�य अ�धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA �ी डु�वु� आर.एल. रे�डी, �या�यक सद�यएवं �ी राजेश कुमार, लेखा सट�य के सम� [Before Shri Duvvuru RL Reddy, Judicial Member &Shri Rajesh Kumar, Accountant Member] I.T.A. No. 163/Kol/2026 Assessment Year: 2019-20 Amal Sarkar Vs. ITO, Ward-3(1), Malda

(PAN: FONPS 2713 L) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 09.06.2026 क� �त�थ Date of Pronouncement/ 23.06.2026 आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Subham Singh, CA �नधा�रती क� ओर से For the Respondent/ Shri Sanjib Kumar Paul, Sr. DR राज�व क� ओर से

ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 02.01.2026 for the AY 2019-20. 2. At the outset, the ld. Counsel for the assessee submitted that the assessment in this case has been framed by the AO ex-parte when the assessee failed to respond to various opportunities allowed during assessment proceedings. Similarly ld. CIT(A) dismissed the appeal without condoning the delay and thus the appeal was dismissed

2 I.T.A. No.163/Kol/2023 Assessment Year: 2019-20 Amal Sarkar in limine without deciding the same on merit. The Ld. AR prayed that the appeal may be restored to the file of Ld. CIT(A) so that the same could be decided on merit.

The Ld. D.R did not oppose the arguments of the Ld. A.R .

After hearing the rival contentions and perusing the material on record, we find that undisputedly the appeal was dismissed by the Ld. CIT(A) without condoning the delay and the merit of the case were not decided which in our opinion in violation of provision of Section 250(6) of the Act, The ends of justice would be well served if the appeal is restored to the file of AO for re-adjudication after affording a reasonable opportunity of hearing to the assessee. Consequently, we restore the issue back to the file of Ld. CIT(A) and also direct that the assessee should be given reasonable opportunity before passing the order. Accordingly, the appeal is allowed for statistical purposes. In the result, the appeal of the assessee is allowed for statistical purposes. 5.

Order is pronounced in the open court on 23rd June, 2026

Sd/- Sd/-

(Duvvuru RL Reddy /डु�वु� आर.एल. रे�डी) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 23rd June, 2026 SM, Sr. PS

3 I.T.A. No.163/Kol/2023 Assessment Year: 2019-20 Amal Sarkar

Copy of the order forwarded to: 1. Appellant- Amal Sarkar, Ghoshpara, Old Malda, Mangalbari, Malda, West Bengal-732142 2. Respondent – ITO, Ward-3(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata

AMAL SARKAR,MALDA, WEST BENGAL vs. I.T.O., WARD - 3(1), MALDA, MALDA

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