What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the issues were restored to the CIT(A) for re-adjudication after granting the assessee an adequate opportunity of being heard.

The assessee filed an appeal with a delay of 155 days, providing plausible reasons for condonation. The CIT(A)'s order was ex parte, as the assessee failed to provide relevant details to the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte order of the CIT(A) warrants re-adjudication.

Hossain Builders Pvt. Ltd. vs I.T.O., Ward - 12(1) | 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 ADDL/JCIT(A)-2, GURUGRAM [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-4/10590/2018-19 dated 30.06.2025. 2. Shri Aryan Katcher, AR represented on behalf of the assessee and Shri Mrinmay Basak, Sr. DR represented on behalf of the revenue.

The appeal filed by the assessee is with a delay of 155 days. The assessee has filed an affidavit for condonation of the delay. The reasons in the affidavit are plausible and reasonable. Consequently,

ITA 421/Kol/2026 the delay in filing the appeal is hereby condoned and I proceed to dispose off the appeal on merits.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order 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. 5. 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 : अपीलार्थी / The Appellant 1. 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त(अपील) / The CIT(A)- 5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

ITA 421/Kol/2026

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

HOSSAIN BUILDERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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