BISHWAJJIT BERA,PURBA MEDINIPUR vs. I.T.O., WARD - 27(3), KOLKATA

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ITA 946/KOL/2026Status: DisposedITAT Kolkata19 June 2026AY 2017-20183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal held that since the assessee did not participate in the proceedings and the CIT(A) did not decide all grounds on merits, the case should be restored to the Assessing Officer for de-novo assessment. The Assessing Officer was directed to provide a hearing opportunity to the assessee.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A). The assessee did not appear before the lower authorities or the tribunal. The tribunal noted that the lower authorities' orders were ex-parte.

What were the issues?

Whether ex-parte orders passed by the Assessing Officer and CIT(A) due to non-appearance of the assessee warrant a de-novo assessment. Whether the CIT(A) properly adjudicated all grounds of appeal when the assessee was absent.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH,

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

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.946/KOL/2026 Assessment Year: 2017-18

Bishwajit Bera Vs. ITO, Ward-27(3), Haldia Bajkul, Kismat Bajkul, Purba Medinipur, West Bengal-721655 [PAN: AQIPB4802D] APPELLANT RESPONDENT

Appellant by : None 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 23.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s 144 r.w.s 144B of the Act on 27.05.2023 by making certain additions. Aggrieved by the Assessment Order dated 27.05.2023, Assessee preferred an Appeal before the Ld. CIT(A). The

ITA No.946/Kol/2026 Bishwajit Bera; A.Y: 2017-18 Ld. CIT(A) vide order dated 23.01.2026, dismissed the Appeal filed by the Assessee. As against the Order of the Ld. CIT(A) dated 23.01.2026, 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 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.

5.

We have heard the Ld. DR 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 and 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 Assessee before

ITA No.946/Kol/2026 Bishwajit Bera; A.Y: 2017-18 passing the Assessment Order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

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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