GRIHA NIRMAN BUILDERS,KOLKATA vs. ITO, WARD 25(1), , KOLKATA

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ITA 307/KOL/2026Status: DisposedITAT Kolkata22 June 2026AY 2020-20214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) passed ex-parte orders and the CIT(A) did not decide all grounds of appeal. Therefore, the Tribunal set aside the impugned orders and remanded the matter for de-novo assessment.

What were the facts?

The assessee's appeals against the CIT(A)'s orders, which confirmed the Assessing Officer's assessment and penalty orders, were heard. Both lower authorities had passed ex-parte orders without deciding all grounds of appeal.

What were the issues?

Whether the ex-parte orders passed by the lower authorities, without deciding all grounds of appeal, violated principles of natural justice. Whether the matter should be remanded for de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 270A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Srinjoy Bera, AR
For Respondent: Shri Sallong Yaden, Add. CIT, Sr. DR
Hearing: 18.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

ITA Nos.307 & 308/KOL/2026 Assessment Year: 2020-21 Griha Nirman Builders Vs. ITO, Ward-25(1), Kolkata Lawgical Consultants 29D, Bentick Street, Unit-A, B & C, 3rd Floor, Kolkata-700001 [PAN: AAQFG7444N] APPELLANT RESPONDENT

Appellant by : Shri Srinjoy Bera, AR Respondent by : Shri Sallong Yaden, Add. CIT, Sr. DR Date of hearing : 18.06.2026 Date of Pronouncement : 22.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER These Appeals are filed by the Assessee against the orders of the NFAC, Delhi (Appeal) [“the Ld. CIT(A)”, for short], dated 12.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2020-21, wherein the Ld. CIT(A) has confirmed the Assessment Order and the Order of penalty passed by the Assessing Officer.

2.

Brief facts of the case are that, an Assessment Order came to be passed on 02.01.2025 u/s 147 r.w.s 144 of the Act by making certain

ITA Nos.307 & 308/Kol/2026 Griha Nirman Builders; A.Y: 2020-21 addition. Further, pursuant to the Assessment Order an Order of penalty passed u/s 270A of the Act came to be passed on 11.07.2025. Aggrieved by the Assessment Order dated 02.01.2025 and Order of penalty dated 11.07.2025, Assessee preferred Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 12.11.2025, dismissed the Appealsfiled by the Assessee. Aggrieved by the orders of the Ld. CIT(A) dated 12.11.2025, Assessee filed the captioned appeals.

3.

The Ld. Counsel for the Assessee Shri Srinjoy Bera submitted that both the orders of the Assessing Officer as well as Ld. CIT(A) are ex-parte, the Ld. CIT(A) has not decided the grounds of the Appeal of the Assessee and the orders impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

4.

Per contra, the Ld. DR submitted that the Assessee is a chronic defaulter who has not made complete compliance before the Lower Authorities, therefore, both the Assessing Officer as well as the Ld. CIT(A) have passed the respective orders in accordance with law whichrequires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.

5.

We have heard both the parties and perused the material available on record. Both the orders of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not

ITA Nos.307 & 308/Kol/2026 Griha Nirman Builders; A.Y: 2020-21 made full compliances. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we set aside the orders impugned and remand the matter to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the orders in accordance with law. The Assessee is also directed toparticipate in assessment proceedings before the Assessing Officer without fail.

6.

Since we have set aside the Assessment Order and remanded the matter for de-novo assessment, the consequential order of penalty does not survive, accordingly, the order impugned in the penalty Appeal is hereby set aside. However, the liberty reserved to the Assessing Officer to initiate the penalty proceedings after framing fresh assessment and if the situation warrants.

7.

In the result, Appeal in ITA No.307/KOL/2026 is partly allowed for statistical purposes and Appeal in ITA No.308/KOL/2026 is allowed.

Order pronounced on 22.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.06.2026 DP, PS Page | 3

ITA Nos.307 & 308/Kol/2026 Griha Nirman Builders; A.Y: 2020-21 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

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