What did the Tribunal hold?

The Tribunal found that the assessee was unable to furnish some evidence and, to ensure natural justice, remitted the matter back to the CIT(Appeals) for a fresh decision. The assessee was cautioned to cooperate with the proceedings.

The assessee's appeal was dismissed ex-parte by the CIT(Appeals) for non-prosecution, upholding the Assessing Officer's order. The assessee argued that the CIT(Appeals) did not consider the merits of the case.

What were the issues?

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

Vtr Marketing Pvt. Ltd., Kharagpur vs ACIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 644/KOL/2026 (A.Y. 2017-2018) VTR Marketing Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 644/KOL/2026 Assessment Year: 2017-2018 VTR Marketing Private Limited,….……….…Appellant Roopnarayanpur NH-6, Kharagpur, West Bengal-721301 [PAN:AADCV5016H] -Vs.- Assistant Commissioner of Income Tax,…..Respondent Circle-39, Midnapore, Aayakar Bhawan Midnapore, Income Tax Building, Bidhan Nagar, Saratpally, Paschim Medinipur-721101, West Bengal Appearances by: Shri Manish Tiwary, A.R., appeared on behalf of the assessee Ms. Pampa Ray, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 10, 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)-12, Delhi dated 12.12.2025 passed for Assessment Year 2017-2018.

ITA No. 644/KOL/2026 (A.Y. 2017-2018) VTR Marketing Pvt. Limited 2. 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 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. He pleaded that the assessee has been avoiding filing submission in support of its grounds of appeal. 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

ITA No. 644/KOL/2026 (A.Y. 2017-2018) VTR Marketing Pvt. Limited 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 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

ITA No. 644/KOL/2026 (A.Y. 2017-2018) VTR Marketing Pvt. Limited Copies to :(1) VTR Marketing Private Limited, Roopnarayanpur NH-6, Kharagpur, West Bengal-721301 (2) Assistant Commissioner of Income Tax, Circle-39, Midnapore, Aayakar Bhawan Midnapore, Income Tax Building, Bidhan Nagar, Saratpally, Paschim Medinipur-721101, West Bengal (3) Addl./JCIT(A)-12, Delhi; (4) CIT - , (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

VTR MARKETING PVT. LTD., ,KHARAGPUR vs. ACIT, CIRCLE 39,, KOLKATA

What did the Tribunal hold?

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