What did the Tribunal hold?

The Tribunal found that the assessee was unable to appear or file some evidence before the CIT(Appeals). To ensure natural justice, the matter was remitted back to the CIT(Appeals) for a fresh decision, with a caution to the assessee to cooperate.

The assessee's appeals were dismissed ex-parte by the CIT(Appeals) for non-prosecution, as the assessee failed to provide supporting documents despite opportunities. The assessee argued that the CIT(Appeals) upheld the Assessing Officer's orders without considering the merits.

What were the issues?

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

Panchur Education Society vs I.T.O., Ward - 1(4), Exemption | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

Heard together (2 matters)

I.T.A. No. 664/KOL/2026

I.T.A. No. 665/KOL/2026

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

ITA Nos. 664 & 665/KOL/2026 (A.Y. 2016-2017 & 2017-2018) Panchur Education Society IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 664/KOL/2026 Assessment Year: 2016-2017 & I.T.A. No. 665/KOL/2026 Assessment Year: 2017-2018

Panchur Education Society,.…...………….…Appellant Santoshpur, Bartala Link Road, Kolkata-700066 [PAN:AABTP1493P] -Vs.- Income Tax Officer,………………………….…..Respondent Ward-1(4) Exemption, Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances by: Shri Anil Kochar, Advocate and Shri Aryan Kochar, Advocate, appeared on behalf of the assessee Ms. Pampa Ray, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 11, 2026 Date of pronouncing the order: June 12, 2026 O R D E R

The present appeals bearing ITA Nos. 664/KOL/2026 and 665/KOL/2026 are directed at the instance of assessee against the orders of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 05.01.2026 and

ITA Nos. 664 & 665/KOL/2026 (A.Y. 2016-2017 & 2017-2018) Panchur Education Society 26.12.2025 passed for Assessment Years 2016-17 & 2017-18 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 appeals raised 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 offered on various occasions from time to time, it is understood

ITA Nos. 664 & 665/KOL/2026 (A.Y. 2016-2017 & 2017-2018) Panchur Education Society 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/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 12th day of June, 2026

ITA Nos. 664 & 665/KOL/2026 (A.Y. 2016-2017 & 2017-2018) Panchur Education Society

Copies to :(1) Panchur Education Society, Santoshpur, Bartala Link Road, Kolkata-700066 (2) Income Tax Officer, Ward-1(4) Exemption, Kolkata, 10B, Middleton Row, Kolkata-700071 (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

PANCHUR EDUCATION SOCIETY,KOLKATA vs. I.T.O., WARD - 1(4), EXEMPTION,, KOLKATA

What did the Tribunal hold?

What were the facts?

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