What did the Tribunal hold?

The tribunal restored the issues to the file of the Assessing Officer for re-adjudication. The assessee was to be granted an adequate opportunity of being heard.

The Assessing Officer passed an ex parte order. The CIT(A) did not consider evidence produced by the assessee as it was not before the AO. The assessee appealed this decision.

What were the issues?

Whether the CIT(A) erred in not considering evidence and whether the ex parte order of the AO was justified.

Sharda Devi Shah vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 24/06/2026Pronounced: 24/06/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2014-15/10121296 dated 21.11.2025. 2. Shri Miraj D Shah, AR represented on behalf of the assessee and Shri Mrinmay Basak, Sr. DR represented on behalf of the revenue. 3. A perusal of the facts in the present appeal shows that the order of the Assessing Officer is an ex parte order. The ld. CIT(A) has not considered the evidences produced by the assessee as the same were not before the Assessing Officer. This being so, in the interest of

ITA 348/Kol/2026 justice, the issues in the appeal are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee.

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

Order pronounced in the open court on 24/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 24/06/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त(अपील) / The CIT(A)- ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 5. 6. गार्ड फाईल / Guard file.

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

SHARDA DEVI SHAH,KOLKATA vs. ITO, WARD 44(2),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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