What did the Tribunal hold?

The tribunal restored the issues to the file of the Assessing Officer for readjudication. The assessee was granted an opportunity to produce all necessary evidence.

The assessee's appeals were filed with significant delays, which were condoned by the tribunal. The assessee admitted to not producing all required evidence before the CIT(A).

What were the issues?

The primary issue was the non-production of evidence by the assessee before the lower appellate authority, leading to the dismissal of appeals.

M/S. Hardev Construction Pvt. Ltd. vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Sunil Surana, AR

For Respondent: Md. Gayasuddin Ansari, CITDR, Shri Soumitra Ghosh, Addl. CIT SR. DR

Hearing: 18.05.2026Pronounced: 18.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.585 & 586/Kol/2026 Assessment Years: 2017-18 & 2020-21

M/s Hardev Construction DCIT, Circle-11(1), Kolkata Pvt. LTd. Vs 8/2A, Garcha 2nd lane, Ballygaunge S.O, Kolkata- 700019 (PAN: AABCH 1827 J) (Appellant) (Respondent)

Assessee by : Shri Sunil Surana, AR Revenue by : Md. Gayasuddin Ansari, CITDR Shri Soumitra Ghosh, Addl. CIT SR. DR Date of Hearing : 18.05.2026 Date of Pronouncement : 18.05.2026

ORDER Per George Mathan, JM: This is a batch of two appeals filed by the same assessee against the orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) in appeal Nos. NFAC/2016-17/10268502 & NFAC/2019-20/10179984 dated 11.07.2024 & 14.05.2024 for the Assessment Years 2017-18 & 2020- 21 respectively. Since issues are involved in all the appeals are identical, therefore, these have been heard together and are being disposed of by the common order.

I.T.A. Nos. 585 & 586/Kol/2026 2 M/s Hardev Construction Pvt. Ltd.. ; AY: 2017 -18 & 2020-21

Shri Sunil Surana, AR represented on behalf of the assessee and Md. Gayasuddin Ansari, CIT-DR Shri Dheeraj, Sr. DR and Shri Soumitra Ghosh, Addl. CIT, Sr. DR represented on behalf of the revenue.

ITA No.585/Kol/2026 and ITA No.586/Kol/2026 filed by the assessee are with delays of 505 & 566 days. The assessee has filed condonation petitions which are further supported by affidavits duly filed by the assessee. The reasons in the affidavits are plausible and reasonable. Consequently, the delays in filing the appeals are hereby condoned and we proceed to dispose off the appeals on merits.

It was submitted by the ld. AR that unfortunately, the assessee was unable to produce all evidences which were required to substantiate its case before the ld. CIT(A) and the ld. CIT(A) has dismissed the appeals of the assessee on account of non-production of details. It was prayed that the issues may be restored to the file of Assessing Officer and shall cooperate in the set aside proceedings by producing all evidences.

In reply, the ld. Sr. DR did not raise any serious objection to the restoration of the appeal to the file of the Assessing Officer.

We have heard the rival submissions. As it is noticed that the assessee has not produced evidences before the ld. CIT(A) and even

I.T.A. Nos. 585 & 586/Kol/2026 3 M/s Hardev Construction Pvt. Ltd.. ; AY: 2017 -18 & 2020-21

such evidences have not been produced before the Assessing Officer and in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard.

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

Order pronounced in the open court on 18/05/2026.

[Laxmi Prasad Sahu] [George Mathan] Accountant Member Judicial Member Dated: 18.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Assistant Registrar, Kolkata Benches

M/S. HARDEV CONSTRUCTION PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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