What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for readjudication. The CIT(A) was directed to consider the issues on merits, grant an opportunity of hearing, and call for a remand report if necessary.

The assessee filed a batch of appeals against orders of the CIT(A) for multiple assessment years. The assessee's representative conceded that the CIT(A) had not adjudicated all the issues raised in the grounds of appeal.

What were the issues?

Whether the CIT(A) properly adjudicated all the grounds of appeal raised by the assessee. The need for readjudication of issues by the CIT(A) after granting proper opportunity.

M/S. Divyadrishti Merchants Pvt… vs A.C.I.T., CC - 4(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Siddharth Jhajharia, FCA

For Respondent: Shri Guru Jhashyam, CIT(DR) & Dheeraj, Sr

Hearing: 18.05.2026Pronounced: 18.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.603 to 609/Kol/2026 Assessment Years: 2010-11, 2011-12, 2012-13 & 2015-16

M/s Divyadrishti Merchants ACIT, Central Circle-4(1), Pvt. Ltd. Kolkata Vs C/O, M/s Salarpuria Jajodia & Co. 7, C.R. Avenue, 3rd Floor, Kolkata (PAN: AABCD 8147 K) (Appellant) (Respondent)

Assessee by : Shri Siddharth Jhajharia, FCA Revenue by : Shri Guru Jhashyam, CIT(DR) & Dheeraj, Sr. DR Date of Hearing : 18.05.2026 Date of Pronouncement : 18.05.2026

ORDER Per George Mathan, JM: This is a batch of seven appeals filed by the same assessee against the orders of the Ld. Commissioner of Income Tax (Appeals)-27, [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. CIT(A), Kolkata-21/10540/2017-18, CIT(A), Kolkata-21/10361/2018-19, CIT(A), Kolkata-21/10554/2017-18, CIT(A), Kolkata-21/10555/2017- 18, CIT(A), Kolkata-21/10399/2019-20, CIT(A), Kolkata- 21/10458/2019-20 & CIT(A), Kolkata-21/10565/ 2017-18 dated 12.11.2025, 14.11.2025, 20.11.2025, 17.11.2025, 18.11.2025,

I.T.A. Nos. 603 to 609/Kol/2026 2 M/s Divyadrishti Merchants Pvt. Ltd. 22.11.2025, 22.11.2025 for the Assessment Years 2010-11, 2011-12, 2012-13, 2012-13, 2012-13, 2012-13 & 2015-16 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.

Shri Siddharth Jhajharia, FCA represented on behalf of the assessee and Shri Guru Jhashyam, CIT(DR) & Dheeraj, Sr. DR represented on behalf of the revenue.

ITA Nos.603,604 &606/Kol/2026 and ITA No.609/Kol/2026 filed by the assessee are with delays of 18 & 17 days. The assessee has filed separate condonation petitions. The reasons in the petitions are plausible and reasonable. Consequently, the delays in filing the appeals are hereby condoned and we proceed to dispose off the appeals on merits.

At the time of hearing, the ld. AR fairly agreed that the ld. CIT(A) has not adjudicated all the issues raised in the grounds of appeal filed before him. He has primarily referred to the decision of Hon’ble Supreme Court in the case of Commissioner of Income Tax, West Bengal v. Durga Prasad More reported in 82 ITR 540 (SC) and the decision of Hon’ble Supreme Court in the case of Sumati Dayal v. Commissioner of Income Tax reported in 214 ITR 801 (SC) and has confirmed the additions. It was the submission that the issues may be restored to the file of the ld. CIT(A) for readjudication with a direction that the issues raised in the grounds of appeal may be considered and adjudicated on merits.

I.T.A. Nos. 603 to 609/Kol/2026 3 M/s Divyadrishti Merchants Pvt. Ltd. 5. In reply, the ld. Sr. DR vehemently opposed the sending back of the issues to the ld. CIT(A). It was the submission that the assessee has only provided the documents and no further evidences have been produced.

At this point, it was pointed out to the ld. CIT-DR that if all the documents have been produced before the Assessing Officer and ld. CIT(A), then it is duty-bound on the Assessing Officer and ld. CIT(A) to point out defects, if any, in the documents produced and then ask for further clarifications. The documents produced by the assessee cannot be blindly wished away and if these documents are treated as unreliable then the nature of these unreliability of the documents have to be pointed out. This has not been done by the Assessing Officer and ld. CIT(A). This being so, in the interest of justice, the issues in these appeals are restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard to the assessee. The ld. CIT(A) shall consider the issues on merits and if necessary, shall call for remand report in respect of any fresh evidences if any produced or required for adjudication. If the assessee does not cooperate in the set aside proceedings, liberty is granted to the ld. CIT(A) to draw adverse inferences.

I.T.A. Nos. 603 to 609/Kol/2026 4 M/s Divyadrishti Merchants Pvt. Ltd. 7. In the result, all the appeals of the assessee are partly allowed for statistical purposes.

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

Sd/- Sd/- [Rakesh Mishra] [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. DIVYADRISHTI MERCHANTS PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 4(1), KOLKATA

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