What did the Tribunal hold?

The Tribunal found that the assessee was not in a position to present all evidence and, to ensure natural justice, decided to provide one more opportunity. The matter was remitted back to the CIT(Appeals) for a fresh decision.

The assessee's appeals were dismissed ex-parte by the CIT(Appeals) for non-prosecution, as the assessee failed to provide supporting documents or appear. The assessee contended that the CIT(Appeals) did not go into the merits of the case.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted another opportunity to present evidence.

Estate of Jit Paul vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

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

Heard together (2 matters)

I.T.A. No. 2439/KOL/2025

I.T.A. No. 2440/KOL/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 2439/KOL/2025 and 2440/KOL/2025 are directed at the instance of assessee against

ITA Nos. 2439 & 2440/KOL/2025 (A.Y. 2009-2010 & 2010-2011) Estate of Jit Paul the orders of Id. Commissioner of Income Tax (Appeals), Kolkata- 20, both dated 25.08.2025 passed for Assessment Years 2009-10 & 2010-11 respectively.

At the time of hearing, it was the submission of the ld. Counsel for the assessee that ld. CIT(Appeals) just simply upholding the orders of ld. Assessing Officer dismissed the appeals of the assessee ex-parte without going into merit of the case. He prayed before the Bench to set aside the orders passed by the ld. CIT(Appeals).

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 sraised by it before the ld. Assessing Officer as well as ld. CIT(Appeals). The ld. D.R. pleaded that inspite of sufficient opportunities provided to substantiate its case, the assessee did not appear or produce any supporting documents in support of its claim. Therefore, he pleaded to uphold the orders passed by the ld. CIT(Appeals).

I have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of its claim before the ld. Assessing Officer. The ld. CIT(Appeals) just simply upholding the orders of ld. Assessing Officer dismissed the appeals of the assessee ex-parte without going into merit of the case. The ld. CIT(Appeals) was of the opinion that as the assessee failed to avail the opportunities

ITA Nos. 2439 & 2440/KOL/2025 (A.Y. 2009-2010 & 2010-2011) Estate of Jit Paul offered on various occasions from time to time, it is understood that assessee is not keen to pursue the appeals as per law and accordingly, appeals filed by the assessee are liable to be dismissed for non-prosecution by the assessee. Considering the totality of the facts and circumstances of the case, I find that the assessee was not in a position to appear or file some of the evidences before the ld. CIT(Appeals). Therefore, in order to ensure the principle of natural justice, I am of the view that it is fit cases to provide one more opportunity to the assessee and remit the matter back to the file of ld. CIT(Appeals) to decide the issues afresh and to examine these documents. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeals without any inference on the observations of earlier orders passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate orders 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 both the appeals are partly allowed for statistical purposes.

In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open Court on 12/06/2026. Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 12th day of June, 2026

ITA Nos. 2439 & 2440/KOL/2025 (A.Y. 2009-2010 & 2010-2011) Estate of Jit Paul

Copies to :(1) Estate of Jit Paul, 15, Apeejay House, Park Street, Kolkata-700016

(2) Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) CIT(A), Kolkata-20; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

ESTATE OF JIT PAUL,KOLKATA vs. D.C.I.T./A.C.I.T., CC-1(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

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