GOURI SHANKAR GOYAL,SILIGURI vs. A.C.I.T., CIRCLE - 1,, SILIGURI

ITA 492/KOL/2026Status: DisposedITAT Kolkata18 June 2026AY 2016-20173 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both lower authorities passed ex-parte orders and the CIT(A) did not decide all grounds on merits. Therefore, in the interest of justice, the case was restored to the Assessing Officer for a fresh assessment, with an opportunity for the assessee to be heard and present evidence.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A). Both the assessment order and the CIT(A)'s order were passed ex-parte, with the assessee not participating in the proceedings. The CIT(A) also failed to decide all grounds of appeal on merits.

What were the issues?

Whether the ex-parte orders passed by the AO and CIT(A) violated principles of natural justice and if the CIT(A) properly adjudicated all grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),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 Giridhar Dhelia, AR

For Respondent: Shri Sanjit Kumar Das, CIT DR

Hearing: 16.06.2026Pronounced: 18.06.2026

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

ITA No.492/KOL/2026 Assessment Year: 2016-17

Gouri Shankar Goyal Vs. ACIT, Circle-1, Siliguri C/o-Omprakash Agarwal (Goyal), Agrasen Road, Khalpara, Siliguri, West Bengal-734005 [PAN: ADGPG0529B] APPELLANT RESPONDENT

Appellant by : Shri Giridhar Dhelia, AR Respondent by : Shri Sanjit Kumar Das, CIT DR

Date of hearing : 16.06.2026 Date of Pronouncement : 18.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This Appeal is filed by the Assessee against the order of the NFAC, Delhi (Appeal) [“the Ld. CIT(A)”, for short], dated 19.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2016-17

Brief facts of the case are that, an assessment order came to be passed on 17.12.2019 u/s 143(3) of the Act by making certain additions. Aggrieved by the assessment order dated 17.12.2019,

ITA No.492/Kol/2026 Gouri Shankar Goyal; A.Y: 2016-17 Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 19.12.2025, dismissed the first appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 19.12.2025, Assessee filed the captioned Appeal.

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

Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. Both the order of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. 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 deem it fit to restore the issue to the file of

ITA No.492/Kol/2026 Gouri Shankar Goyal; A.Y: 2016-17 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 assessment order in accordance with law. The Assessee is also at liberty to produce all the documents in support of his claim and shall participate in the assessment proceedings without fail.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 18.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18.06.2026 DP, PS 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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