GANGES POWER & ENGINEERING LLP,DELHI vs. ITO, WARD 5(1), KOLKATA, KOLKATA, WEST BENGAL

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ITA 401/KOL/2026Status: DisposedITAT Kolkata20 May 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the dismissal of the appeal by the CIT(A) without deciding on merits, due to the assessee's non-appearance, violated Section 250(6). Therefore, the appeal was restored to the AO for a fresh decision.

What were the facts?

The assessee failed to respond to notices from the AO, leading to an ex-parte assessment order. The assessee also failed to respond to notices from the CIT(A), resulting in the dismissal of their appeal. The ITAT noted this violated Section 250(6) of the Income-tax Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without deciding on merits due to the assessee's non-appearance, and if the assessment order passed ex-parte by the AO warrants restoration.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Appellant: Shri Biswanath Paul, AR
For Respondent: Shri Soumitra Ghosh, DR
Hearing: 28.04.2026Pronounced: 20.05.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.01.2026 for the AY 2017-18.

2.

At the outset, we observed that the assessment order has been passed by the ld. AO u/s 147 read with section 144 of the Income-tax Act, 1961 (the Act) dated 16.05.2023 when the assessee failed to respond to the various notices issued during course of assessment proceedings. Similarly, before the ld. CIT (A), the assessee did not respond to various notices issued by the ld. CIT (A) resulting into dismissal of the

3.

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

Order pronounced on 20.05.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 20.05.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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