What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate and be granted an adequate opportunity of being heard.

The assessee filed an appeal against an ex parte order passed by the CIT(A). The assessee had failed to provide relevant details to the lower authorities to substantiate their case.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted a fresh opportunity to present their case.

Chandra Kumar Sureka vs DCIT | 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 CIT(A)-21, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11021/2016-17 dated 13.08.2024. 2. Shri Miraj D. Shah, AR represented on behalf of the assessee and Shri Nicholus Murmu, Addl. CIT, Sr. DR represented on behalf of the revenue.

ITA 525/Kol/2026 3. A perusal of the facts in the present appeal shows that the ld. CIT(A) has passed an ex parte order and the assessee failed to provide relevant details before the lower authorities to substantiate his case. 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.

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: 23/06/2026 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.

ITA 525/Kol/2026

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

CHANDRA KUMAR SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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