DEVI ISPAT LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA

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ITA 80/KOL/2026Status: DisposedITAT Kolkata19 June 2026AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without hearing the assessee and without deciding all grounds on merits. In the interest of natural justice, the matter was remanded back to the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed. The assessee did not appear before the CIT(A) despite opportunities. The CIT(A) passed an ex-parte order without deciding all grounds on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without hearing the assessee and deciding all grounds on merits. Whether the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

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

For Respondent: Shri Aditya Bikram, Sr. DR
Hearing: 17.06.2026Pronounced: 19.06.2026

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

ITA No.80/KOL/2026 Assessment Year: 2012-13

Devi Ispat Limited Vs. DCIT, Circle-5(1), 1st Floor, 85, NS Road Dalhousie Kolkata Kolkata, West Bengal-700001 [PAN: AACCD0797J] APPELLANT RESPONDENT

Appellant by : None Respondent by : Shri Aditya Bikram, Sr. DR

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 12.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2011-12. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147/143(3)of the Act on 25.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 25.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide

ITA No.80/Kol/2026 Devi Ispat Limited.; A.Y: 2012-13 order dated 12.11.2025, dismissed the Appeal filed by the Assessee. As against the Order of the Ld. CIT(A) dated 12.11.2025, Assessee filed the present Appeal. 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. DR and perused the material available on record.

4.

The Ld. DR vehemently submitted that the Assessee has not filed any submission before the Ld. CIT(A) even after providing sufficient opportunity, the Ld. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.

5.

We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits

ITA No.80/Kol/2026 Devi Ispat Limited.; A.Y: 2012-13 in accordance with law after providing opportunity of being heard to the Assessee.

6.

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

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