What did the Tribunal hold?

The Tribunal found that the assessee could not file some evidence before the Assessing Officer and requested a fresh examination. To uphold natural justice, the matter was remitted back to the Assessing Officer for a fresh decision, with a caution to the assessee.

The assessee's appeal was dismissed by the CIT(Appeals) without considering the merits, relying solely on the Assessing Officer's order. The assessee contended that the CIT(Appeals) did not examine the case properly.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal without considering the merits and whether the assessee should be granted an opportunity to present further evidence.

Mithu Dalui L/H of Late… vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

ITA No. 1832/KOL/2025 (A.Y. 2017-2018) Mithu Dalui (Legal Heir of Soumyabrata Dalui) IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1832/KOL/2025 Assessment Year: 2017-2018 Mithu Dalui,……………………………….……….…Appellant [Legal Heir of Soumyabrata Dalui (Deceased)] 26/1, Ichapur Road, Belilious Road, Kadamtala, Howrah-711101, W.B. [PAN:BZGPD0534G] -Vs.- Deputy Commissioner of Income Tax,……..Respondent Circle-46, Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Ms. Sima Das Biswas, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 08, 2026 Date of pronouncing the order: June 12, 2026 O R D E R

The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 passed for Assessment Year 2017-2018.

At the time of hearing before the Tribunal, it was the submission of the ld. Counsel for the assessee that the ld.

ITA No. 1832/KOL/2025 (A.Y. 2017-2018) Mithu Dalui (Legal Heir of Soumyabrata Dalui) CIT(Appeals) dismissed the appeal of the assessee without going into the merit of the case and simply relied on the order of the ld. Assessing Officer. Therefore, he pleaded to set aside the order passed by the revenue authorities.

On the other hand, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in respect of the grounds of appeal raised by her before the ld. Assessing Officer as well as ld. CIT(Appeals). Moreover, the assessee did not comply with the notices of hearing. The appeal was time barred by 69 days in filing the appeal before the ld. CIT(Appeals). But the assessee did not provide any medical certificate or any other relevant document in support of her claim and ld. CIT(Appeals) rejected the condonation petition submitted by the assessee being baseless and non- submission of proper documentary evidence. The ld. CIT(Appeals) dismissed the appeal of the assessee by saying that as the appellant did not bring out any afresh valid explanation with documentary evidence to confront the decision of the ld. Assessing Officer during the appellate proceedings and there is no concrete evidence(s) on record to controvert the decision of the ld. Assessing Officer. Therefore, ld. D.R. pleaded to uphold the orders passed by the revenue authorities.

I have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of her claim before the ld. Assessing Officer. The ld. CIT(Appeals) just simply upholding the order of ld.

ITA No. 1832/KOL/2025 (A.Y. 2017-2018) Mithu Dalui (Legal Heir of Soumyabrata Dalui) Assessing Officer dismissed the appeal of the assessee ex-parte without going into merit of the case. Considering the totality of the facts and circumstances of the case, I find that the assessee was not in a position to file some of the evidences before the ld. Assessing Officer. But now he requested to remit the matter back to the file of ld. Assessing Officer to decide the issue afresh and to examine these documents. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. Assessing Officer with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Assessing Officer failing which the Ld. Assessing Officer shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are partly allowed for statistical purposes.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 12/06/2026.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 12th day of June, 2026

ITA No. 1832/KOL/2025 (A.Y. 2017-2018) Mithu Dalui (Legal Heir of Soumyabrata Dalui) Copies to :(1) Mithu Dalui, [Legal Heir of Soumyabrata Dalui Deceased)] 26/1, Ichapur Road, Belilious Road, Kadamtala, Howrah-711101, W.B. (2) Deputy Commissioner of Income Tax, Circle-46, Kolkata, 3, Government Place (West), Kolkata-700001 (3) CIT(A), NFAC, Delhi; (4) CIT - , (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

MITHU DALUI L/H OF LATE SOUMYABRATA DALUI,HOWRAH vs. D.C.I.T., CIRCLE - 46,, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments