What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) passed ex-parte orders and the CIT(A) did not decide all grounds on merits. Therefore, the case was restored to the Assessing Officer for de-novo assessment.

The assessee's appeal against an ex-parte assessment order was dismissed by the CIT(A) without deciding all grounds. The assessee argued that both orders were ex-parte and violated natural justice.

What were the issues?

Whether ex-parte orders passed by the lower authorities without deciding all grounds violate principles of natural justice and warrant a fresh assessment.

Lords Bluetech Private Limited vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Miraj D. Shah, AR

For Respondent: Shri Sallong Yaden, Addl. CIT

Hearing: 17.06.2026Pronounced: 19.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

ITA No.2355/KOL/2025 Assessment Year: 2013-14

Lords Bluetech Private Limited Vs. DCIT, Circle-7(1), 33A, Chatterjee International previously Circle-15(2), Centre, JL Nehru Road, 4th Floor, Kolkata Room No.4/A, Kolkata-700071 [PAN: AABCL2598N] APPELLANT RESPONDENT

Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Sallong Yaden, Addl. CIT

Date of hearing : 17.06.2026 Date of Pronouncement : 19.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This Appeal is filed by the Assessee against the order of the NFAC, Delhi (Appeal) [“the Ld. CIT(A)”, for short], dated 01.08.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2013-14. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 of the Act on 31.03.2016 by making certain additions. Aggrieved by the Assessment Order dated 31.03.2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order

ITA No.2355/Kol/2025 Lords Bluetech Private Limited; A.Y: 2013-14 dated 01.08.2025, dismissed the Appeal filed by the Assessee. As against the Order of the Ld. CIT(A) dated 01.08.2025, Assessee filed the present Appeal. 3. The Ld. Counsel for the Assessee submitted that both the order of the Assessing Officer as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

Per contra, the Ld. DR submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the Assessing Officer as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. Both the order of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Page | 2

ITA No.2355/Kol/2025 Lords Bluetech Private Limited; A.Y: 2013-14 Assessee before passing the assessment order in accordance with law. The Assessee is also at liberty to produce all the documents in support of his claim and shall participate in the assessment proceedings without fail.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 19.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19.06.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

LORDS BLUETECH PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 7(1), PREVIOUSLY CIRCLE 15(2),, KOLKATA

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