BIYAS VANIJYA PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER,WARD 11(1), KOLKATA

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ITA 928/KOL/2026Status: DisposedITAT Kolkata19 June 2026AY 2008-094 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) passed ex-parte orders without deciding all grounds of appeal on merits. Therefore, the matter was restored to the Assessing Officer for de-novo adjudication.

What were the facts?

The assessee's appeals against the CIT(A)'s orders confirming the assessment and penalty orders were dismissed. The assessee argued that the orders were ex-parte and violated natural justice principles.

What were the issues?

Whether the ex-parte orders passed by the lower authorities violated principles of natural justice and failed to decide all grounds of appeal on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 147,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 Appellant: Shri Nitin Gulati & Shri Basubraj
For Respondent: Shri Santanu Ghosh, Sr. DR
Hearing: 16.06.2026Pronounced: 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 Nos.927 & 928/KOL/2026 Assessment Year: 2008-09

M/s BiyasVanijya Private Vs. ITO, Ward-11(1), Kolkata Limited P4, NHBA Road, Kolkata-700001 [PAN: AADCB3482H] APPELLANT RESPONDENT

Appellant by : Shri Nitin Gulati & Shri Basubraj Chakraborty, ARs Respondent by : Shri Santanu Ghosh, Sr. DR

Date of hearing : 16.06.2026 Date of Pronouncement : 19.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER These Appeals are filed by the Assessee against the orders of the NFAC, Delhi (Appeal) [“the Ld. CIT(A)”, for short], dated 19.02.2016 & 03.06.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2008-09, wherein the Ld. CIT(A) has confirmed the Assessment Order and the Order of penalty passed by the Assessing Officer.

ITA Nos.927 & 928/Kol/2026 M/s Biyas Vanijya Private Limited; A.Y: 2008-09 2. Brief facts of the case are that, an assessment orders came to be passed on 24.03.2014 u/s 143(3)/263/143(3)/147 of the Act by making certain additions. Further, pursuant to the Assessment Order an Order of penalty came to be passed on 30.03.2017. Aggrieved by the Assessment Order dated 24.03.2014 and Order of penalty dated 30.03.2017, Assessee preferred Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 19.02.2016 & 03.06.2025, dismissed the Appealsfiled by the Assessee. Aggrieved by the orders of the Ld. CIT(A) dated 19.02.2016 & 03.06.2025, Assessee filed the captioned appeals.

3.

The Ld. Counsel for the Assessee submitted that both the orders of the Assessing Officer as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided the grounds of the Appeal of the Assessee and the orders impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

4.

Per contra, the Ld. DR submitted that the Assessee is a chronic defaulter who has not made complete compliance 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 whichrequires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.

ITA Nos.927 & 928/Kol/2026 M/s Biyas Vanijya Private Limited; A.Y: 2008-09 5. We have heard both the parties and perused the material available on record. Both the orders of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not made full compliances. 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 adjudication. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the orders in accordance with law. The Assessee is also directed toparticipate in assessment proceedings without fail.

6.

In the result, both the Appeals of the Assessee are 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

ITA Nos.927 & 928/Kol/2026 M/s Biyas Vanijya Private Limited; A.Y: 2008-09 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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