What did the Tribunal hold?

The Tribunal held that it is a fit case to provide one more opportunity to the assessee to ensure the principle of natural justice. The matter was remitted back to the CIT(Appeals) for fresh disposal.

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte as the assessee claimed to be unaware of the hearing date. The Revenue contended that sufficient opportunities were given. The ITAT considered the principle of natural justice.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal ex-parte without considering the merits of the case, and if the assessee was denied a proper opportunity of being heard.

Balu Shankar, Port Blair vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

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

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),

ITA No. 1262/KOL/2025 (A.Y. 2016-17) Balu Shankar National Faceless Appeal Centre (NFAC), Delhi dated 7th February, 2025 passed for Assessment Year 2016-17.

The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee ex-parte without going into the merit of the case. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals).

On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to furnish his submission in support of the grounds raised in this appeal during the assessment proceedings and also to provide submission before the ld. CIT(Appeals) to represent his case. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals).

We have heard both the sides and perused the material available on record. By considering the totality of the facts and circumstances of the case and in order to ensure the principle of natural justice, we are of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, we 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, we also hereby caution the assessee to promptly co-operate with the proceedings before the

ITA No. 1262/KOL/2025 (A.Y. 2016-17) Balu Shankar 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 27/08/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 27th day of August, 2026

Copies to :(1) Balu Shankar, M/s. A-One Traders M/s. DV T Traders, Aberdeen Bazar, Port Blair-744104, Andaman and Nicobar Islands UT India (2) Income Tax Officer, Ward-3(4), Port Blair, Dwarkin House, 8/2, Esplanade East, Kolkata-700069 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ;

ITA No. 1262/KOL/2025 (A.Y. 2016-17) Balu Shankar (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

BALU SHANKAR,PORT BLAIR vs. ITO, WARD 3(4),, PORT BLAIR

What did the Tribunal hold?

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