SANJAY TAKI,,HOWRAH vs. DCIT, CIRCLE 49(1), KOLKATA,, KOLKATA

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ITA 1702/KOL/2026Status: DisposedITAT Kolkata29 July 2026AY 2018-20194 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the issue to the Assessing Officer for de-novo assessment. The Assessing Officer was directed to provide an opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal with a delay of 36 days. Both the Assessing Officer and the CIT(A) passed ex-parte orders without deciding all grounds of appeal. The assessee claimed violation of natural justice.

What were the issues?

Whether the ex-parte orders passed by the lower authorities violated principles of natural justice and if the appeal should be restored for de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

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

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Sandip Mandal, Sr. DR
Hearing: 27.07.2026Pronounced: 29.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1702/KOL/2026 Assessment Year: 2018-19

Sanjay Taki Vs. DCIT, Circle-49(1), 264, K. Road, P.O-Dasnagar, Kolkata Belgachia, Howrah-711105 [PAN: AFPPT0288K] APPELLANT RESPONDENT Appellant by : Shri Miraj D Shah, AR Respondent by : Shri Sandip Mandal, Sr. DR Date of hearing : 27.07.2026 Date of Pronouncement : 29.07.2026 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 (‘Ld. CIT(A)’ for short) dated 21.01.2026, passed u/s 250 r.w.s. 254 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19.

2.

There is a delay of 36 days in filing the present Appeal. The Assessee filed Affidavit in support of condonation of delay in filing the Appeal.

3.

The Ld. DR submitted that, there is no sufficient cause to condone the inordinate delay in filing the Appeal, thus sought for dismissal of the above appeal on delay in latches.

ITA No.1702/Kol/2026 Sanjay Taki; A.Y: 2018-19 4. For the reasons stated in the application for condonation of delay, delay of 36 days in filing the present Appeal is hereby condoned.

5.

Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 of the Act on 10.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 10.03.2026, Assessee preferred Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 21.01.2026, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 21.01.2026, Assessee filed the present Appeal.

6.

The Ld. Counsel for the Assessee submitted that both the order of the Assessing Officer as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided all 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.

7.

The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared 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, which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

ITA No.1702/Kol/2026 Sanjay Taki; A.Y: 2018-19 8. 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 participated in any of the proceedings and 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 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 directed to participate in assessment proceedings without fail.

9.

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

Order pronounced on 29.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.07.2026 DP, PS

ITA No.1702/Kol/2026 Sanjay Taki; A.Y: 2018-19 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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