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 appeals are against the orders of the CIT(A).

What were the issues?

Whether the CIT(A) correctly considered the evidence produced by the assessee when the AO's order was ex parte. Whether the assessee was granted a proper opportunity of being heard.

Subhendu Makhal, Howrah vs I.T.O., Ward - 47(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI GEORGE MATHAN

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

आदेश / O R D E R Per George Mathan, JM: These are two appeals filed by the assessees against the separate orders of the National Faceless Appeal Centre, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017- 18/10320849 and in appeal no. NFAC/2018-19/10418171 both dated 05.12.2025 for the assessment years 2018-19 & 2019-20 respectively. 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 appeals shows that the order of the Assessing Officer is an ex parte order. The ld. CIT(A) has

ITA 477&478/Kol/2026 not considered the evidences produced by the assessee as the same were not before the Assessing Officer. This being so, in the interest of justice, the issues in both the appeals 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 appeals of the assessee are 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)- 5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

SUBHENDU MAKHAL,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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