What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate fully in the set-aside proceedings to ensure an adequate opportunity of being heard.

The assessee filed an appeal against an ex parte order passed by the CIT(A) due to non-compliance and failure to provide relevant details. The Tribunal noted the assessee's lack of cooperation with lower authorities.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted a fresh opportunity to present their case.

Keeves Technologies Private… vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Anuj Mousaddi, AR

For Respondent: Shri Aditya Bikram, Sr. DR

Hearing: 13.05.2026Pronounced: 13.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.2880/Kol/2025 Assessment Year: 2020-21

Keeves Technologies Pvt. ITO, Ward-10(2), Kolkata Ltd.

Suite-5B Solitaire Building, Vs RGM-125, Teghoria, Baguihati, Kolkata-700157

(PAN: AAECK 5690 B) (Appellant) (Respondent)

Assessee by : Shri Anuj Mousaddi, AR Revenue by : Shri Aditya Bikram, Sr. DR Date of Hearing : 13.05.2026 Date of Pronouncement : 13.05.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10494323 dated 17.09.2025. 2. Shri Anuj Mousaddi, AR, represented on behalf of the assessee and Shri Aditya Bikram, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present case clearly shows that the order of the ld. CIT(A) is an ex parte order due to non-compliance on the part of

ITA No.2880/Kol/2025

the assessee and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 13/05/2026. Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 13/05/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

KEEVES TECHNOLOGIES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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