What did the Tribunal hold?

The Tribunal set aside the order of the Ld.CIT(A) and remanded the matter back for a fresh decision. The Ld.CIT(A) is directed to provide the assessee with a reasonable opportunity to present their case.

The assessee's appeal before the Ld.CIT(A) was decided ex-parte. The assessee claims an adjournment application was not disposed of, denying them an opportunity to be heard. The assessee requested a remand for a fresh decision.

What were the issues?

Whether the Ld.CIT(A) erred by deciding the appeal ex-parte without disposing of the adjournment application and denying the assessee a reasonable opportunity to be heard.

Kolsite Corporation LLP vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI “E” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI

BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

ITA No. 428/Mum/2026 Assessment Year : 2020-21 Kolsite Corporation LLP, DCIT, Circle-24(1), 10th Floor, Fortune Terraces, Piramal Chamber, New Link Road, Opp. Citi Mall, vs. Mumbai. Andheri (West), Mumbai, Azad Nagar S.O (Mumbai) Maharashtra-400053. PAN : AAKFG8648L (Appellant) (Respondent) For Assessee : Shri Ritesh More (virtually appeared) For Revenue : Shri Hemanshu Joshi, Sr.DR Date of Hearing : 07-05-2026 Date of Pronouncement : 12-05-2026 O R D E R PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 24-11-2025, pertaining to Assessment Year (AY) 2020-21.

During the course of hearing, the Ld.AR submitted that the Ld.CIT(A) has decided the appeal ex-parte qua the assessee. It was submitted that the assessee had moved an adjournment application, however, the same

2 ITA No. 428/Mum/2026

was not disposed-off and the Ld.CIT(A) has gone ahead and passed the order, denying the necessary opportunity to represent its case. It was submitted that the assessee may be allowed one more opportunity and the matter may be remanded to the file of the Ld.CIT(A) to decide the same afresh, after providing reasonable opportunity to the assessee.

Per contra, the Ld. DR is heard, who has relied on the orders of the authorities below and at the same time, did not raise any specific objection where the matter is set aside to the file of the Ld.CIT(A).

After hearing both the parties and considering the material available on record and the limited prayer so raised on behalf of the assessee, we hereby set aside the matter to the file of the Ld.CIT(A) to decide the same afresh as per law, after providing reasonable opportunity to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12-05-2026.

Sd/- Sd/- [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 12-05-2026 TNMM

3 ITA No. 428/Mum/2026

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

KOLSITE CORPORATION LLP,MUMBAI vs. DCIT, CIRCLE 24(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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