What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's failure to provide evidence, decided to provide one more opportunity to ensure natural justice. The matter was remanded back to the lower appellate authority for fresh disposal.

The assessee's representative failed to appear and provide supporting documents before the ITAT, despite multiple notices. The lower appellate authority had dismissed the appeal for non-prosecution.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and failure to provide evidence, or if a further opportunity should be granted on principles of natural justice.

Neeraj Kumar Jaiswal, Legal Heir… vs I.T.O., Ward - 37(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 2400/KOL/2025 (A.Y. 2008-2009) Neeraj Kumar Jaiswal, Legal heir of Chhajeelal Jaiswal IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2400/KOL/2025 Assessment Year: 2008-2009 Neeraj Kumar Jaiswal,………..….……….…Appellant [Legal heir of Chhajeelal Jaiswal (Deceased), 128A, Acharya Prafulla Chandra Road, Manicktalla, Kolkata-700006 [PAN:ACVPJ1650Q] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-37(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: N o n e, 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. Additional/ Joint Commissioner of Income Tax (Appeals)-2, Guwahati dated 21.08.2025 passed for Assessment Year 2008-2009.

None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after

ITA No. 2400/KOL/2025 (A.Y. 2008-2009) Neeraj Kumar Jaiswal, Legal heir of Chhajeelal Jaiswal hearing the ld. Departmental Representative and perusing the material available on record.

At the time of hearing before the Tribunal, it was the submission of the ld. Departmental Representative that inspite of several notices of hearing issued during the course of appellate proceedings providing an opportunity to present the case of appellant, the representative of assessee expressed his inability to place any documents/submissions in connection with this appeal. The legal heir (representative) of assessee failed to offer any explanation/supporting documents in respect of the grounds of appeal raised by him before the ld. Assessing Officer as well as ld. CIT(Appeals). The ld. CIT(Appeals) dismissed the appeal of the assessee by upholding the order of ld. Assessing Officer. Therefore, he pleaded to confirm the order passed by the ld. CIT(Appeals).

I have heard both the sides and perused the material available on record. The Authorized Representative (Legal Heir) of assessee did not furnish any documentary evidence in support of his claim before the ld. Assessing Officer. The ld. Addl./JCIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee without going into merit of the case. The ld. Addl./JCIT(Appeals) was of the opinion that as the assessee failed to avail the opportunities offered on various occasions from time to time, it is understood that assessee is not keen to pursue the appeal as per law and accordingly, appeal filed by the assessee is liable to be dismissed

ITA No. 2400/KOL/2025 (A.Y. 2008-2009) Neeraj Kumar Jaiswal, Legal heir of Chhajeelal Jaiswal as no response of notices was received from the side of assessee. 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. Addl./JCIT(Appeals). 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. Addl./JCIT(Appeals) 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. Addl./JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) 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

Copies to :(1) Neeraj Kumar Jaiswal, [Legal heir of Chhajeelal Jaiswal (Deceased), 128A, Acharya Prafulla Chandra Road, Manicktala, Kolkata-700006

ITA No. 2400/KOL/2025 (A.Y. 2008-2009) Neeraj Kumar Jaiswal, Legal heir of Chhajeelal Jaiswal

(2) Income Tax Officer, Ward-37(1), Kolkata, 3, Government Place (West), Kolkata-700001 (3) Addl./JCIT(A)-2, Guwahati; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

NEERAJ KUMAR JAISWAL, LEGAL HEIR OF CHHAJEELAL JAISWAL,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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