CENTRAL GLASS & CERAMICK RESEARCH INSTITUTE,KOLKATA vs. ITO, WARD 33(1),, KOLKATA

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ITA 432/KOL/2026Status: DisposedITAT Kolkata17 June 2026AY 2019-20204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and the CIT(A) passed ex-parte orders without the assessee's participation. The CIT(A) also failed to decide all grounds of appeal on merits.

What were the facts?

The assessee's appeals were dismissed by the NFAC, leading to further appeals before the ITAT. The assessee claimed that the orders of the lower authorities were ex-parte and violated principles of natural justice.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

For Appellant: Shri Manish Tiwari, FCA
For Respondent: Shri Santanu Ghosh, Sr. DR
Hearing: 15.06.2026Pronounced: 17.06.2026

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

ITA Nos. 431, 432 & 433/KOL/2026 Assessment Years: 2017-18, 2019-20 & 2020-21

Central Glass & Ceramick Vs. ITO Ward-33(1), Kolkata Research Institute 196, Raja S C Mullick Road, Jadavpur, Kolkata-700032 [PAN: AAATC6950B] APPELLANT RESPONDENT

Appellant by : Shri Manish Tiwari, FCA Respondent by : Shri Santanu Ghosh, Sr. DR

Date of hearing : 15.06.2026 Date of Pronouncement : 17.06.2026 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 [“the Ld. CIT(A)”, for short], dated 03.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment years 2017-18, 2019-20 & 2020-21 respectively. 2. Since these Appeals pertain to the same Assessee and involve interconnected issues, the Appeals were heard together and are being disposed by this common order.

ITA No.431, 432 & 433/Kol/2026 Central Glass & Ceramick Research Institute; A.Y: 2017-18, 2019-20 & 2020-21 3. Brief facts of the case are that, assessment orders came to be passed u/s 147 r.w.s 144B of the Act on 25.02.2025 for A.Y 2017-18, for A.Y. 2019-20 & 2020-21 on 24.01.2025 by making certain additions. Aggrieved by the assessment orders mentioned above, Assessee preferred three appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders impugned all dated 03.12.2025, dismissed the First Appeals filed by the Assessee. As against the Orders of the Ld. CIT(A) dated 03.12.2025, Assessee filed the present appeals.

4.

The Ld. Counsel for the Assessee submitted that 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 appeals of the Assessee and the orders impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the captioned Appeals.

5.

Per contra, the Ld. DR submitted that the Assessee is a habitual 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 nointerference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.

6.

We have heard both the parties and perused the material available on record. Both the orders of the Assessing Officer as well as

ITA No.431, 432 & 433/Kol/2026 Central Glass & Ceramick Research Institute; A.Y: 2017-18, 2019-20 & 2020-21 orders 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 files of the Assessing Officer for de-novo assessments. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the assessment orders in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

7.

In the result, all three Appeals of the Assessee are partly allowed for statistical purposes.

Order pronounced on 17.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17.06.2026 DP, PS

ITA No.431, 432 & 433/Kol/2026 Central Glass & Ceramick Research Institute; A.Y: 2017-18, 2019-20 & 2020-21 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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