What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee was not in a position to file all evidence before the CIT(Appeals) and, in the interest of natural justice, remitted the matter back for a fresh examination of documents.

The assessee's appeal before the ITAT was delayed by 9 days due to the departure of their accountant. The assessee argued that the CIT(Appeals) dismissed their appeal ex-parte without considering the merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits of the case.

Nabadaya Skus Ltd., Malda vs I.T.O., Ward - 3(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 3020/KOL/2025 (A.Y. 2018-2019) Nabadaya SKUS Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 3020/KOL/2025 Assessment Year: 2018-2019 Nabadaya SKUS Limited,………….……….…Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 [PAN:AAAJN0663N] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-3(1), Malda, Netaji Market Complex, 1st Floor, Rathbari, Malda-732101, W.B. Appearances by: Shri Siddharth Agarwal, Advocate, 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 26.09.2025 passed for Assessment Year 2018-2019.

ITA No. 3020/KOL/2025 (A.Y. 2018-2019) Nabadaya SKUS Limited 2. The appeal is time barred by 09 days in filing the appeal by the assessee before the ITAT. However, the assessee filed a petition in support of condonation of delay saying that the Accountant of Society, who was entrusted with the job of looking after the taxation matters and accessing the email, had left the job and there was no regular Accountant at the relevant time. Thereafter the assessee contacted a new tax consultant and he suggested for filing appeal before the Tribunal and for this the newly appointed Tax Consultant took few days’ time to study the relevant papers and documents and filed appeal before the Tribunal. Hence the delay of 09 days was occurred in filing appeal within the statutory period of time before the Tribunal.

Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time before the Tribunal. Therefore, I am inclined to condone the delay of 09 days in filing the appeal. Hence the delay is condoned.

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

ITA No. 3020/KOL/2025 (A.Y. 2018-2019) Nabadaya SKUS Limited 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. D.R. pleaded that inspite of sufficient opportunities provided to substantiate its case, the assessee did not produce any supporting documents in support of its claim. The ld. CIT(Appeals) was of the opinion that inspite of several opportunities granted, the assessee has not furnished any submission in support of the grounds of appeal during the appellate proceedings and dismissed the appeal of assessaee saying that he did not see any reason to disturb the categorical findings of the ld. Assessing Officer regarding assessment of the total income of assessee at Rs.21,79,282/-. 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 order of ld. Assessing Officer dismissed the appeal 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 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 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 file some of the evidences before the ld. CIT(Appeals). Therefore, in order to ensure the principle of natural

ITA No. 3020/KOL/2025 (A.Y. 2018-2019) Nabadaya SKUS Limited justice, I am of the view that it is a fit case to provide one more opportunity to the assessee and remit the matter back to the file of ld. CIT(Appeals) to decide the issue 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 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. CIT(Appeals) failing which the Ld. CIT(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) Nabadaya SKUS Limited, C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069

ITA No. 3020/KOL/2025 (A.Y. 2018-2019) Nabadaya SKUS Limited

(2) Income Tax Officer, Ward-3(1), Malda, Netaji Market Complex, 1st Floor, Rathbari, Malda-732101, W.B. (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

NABADAYA SKUS LTD.,MALDA vs. I.T.O., WARD - 3(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments