What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)'s order due to the assessee's non-appearance and lack of response. Consequently, the assessee's appeal was dismissed.

The assessee filed an appeal against the CIT(A)'s order. The appeal was listed for hearing multiple times, but the assessee remained unrepresented and could not be located at their given address. No adjournment application was filed.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal despite multiple opportunities and proper notices.

Shital Goods Private Limited vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI GEORGE MATHAN

Hearing: 05/05/2026Pronounced: 05/05/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-5/10468/2016-17 dated 31.12.2024. 2. None represented on behalf of the assessee and Shri Manas Mondal, Sr. DR represented on behalf of the revenue.

2 ITANo.184/Kol/2025 3. The appeal has been filed on 22.01.2025. The appeal has been posted on multiple occasions i.e. 05.05.25, 01.07.25, 31.07.25, 11.09.25, 24.11.25, 01.01.26, 15.01.26, 17.03.26 and even today on 05.05.26. Notices have been sent through RPAD and email and also served through the department. The revenue has also produced the inspector’s report wherein it has mentioned that the assessee has not found at the address itself and there is no response from the assessee. The said inspector’s report reads as under:

3 ITANo.184/Kol/2025

4 ITANo.184/Kol/2025 4. The phone number given in Form 26 was also contacted and one Pradip Jain attended the call and said that he will check the status of the appeal. As no adjournment application has received nor the assessee has been able to point out any error in the order of the ld. CIT(A), we find no reason to interfere with the order of the ld. CIT(A). Consequently, the appeal filed by the assessee stands dismissed and the order of the ld. CIT(A) stands confirmed. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 05/05/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Dated 05/05/2026 RS

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

5 ITANo.184/Kol/2025

सत्यापपत प्रतत //True Copy//

आदेशधिुसधर/ BY ORDER,

(Assistant Registrar) Income Tax Appellate Tribunal, Kolkata

SHITAL GOODS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 14(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments