What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate and be granted an adequate opportunity of being heard.

The assessee filed an appeal against an ex parte order passed by the CIT(A) due to the assessee's failure to provide details to the lower authorities. The ITAT noted this lack of opportunity for the assessee.

What were the issues?

Whether the CIT(A) order was passed without affording the assessee adequate opportunity of being heard, and if so, whether the matter should be remanded for fresh adjudication.

Mesa Narula J V vs I.T.O., TDS, Ward - 2(2) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri R. K. Singh, AR

For Respondent: Shri Aditya Bikram, Sr. DR

Hearing: 16.04.2026Pronounced: 16.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.227/Kol/2026 Assessment Year: 2017-18 Mesa Narula JV ITO, TDS, Ward-2(2), Kolkata Vs P-207, Ramkrishna Sarani, Behala, Kol-700060. (PAN: AARFM2887L) (Appellant) (Respondent)

Assessee by : Shri R. K. Singh, AR Revenue by : Shri Aditya Bikram, Sr. DR Date of Hearing : 16.04.2026 Date of Pronouncement : 16.04.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-2, Chandigarh [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-24/10206/2016-17 dated 14.11.2025.

Shri R. K. Singh, AR, represented on behalf of the assessee and Shri Aditya Bikram, Sr. DR represented on behalf of the revenue.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order and the assessee failed to provide the details before the lower authorities. This being so, in the interest of

ITA No.227/Kol/2026

justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 16/04/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated:16/04/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

MESA NARULA J V,KOLKATA vs. I.T.O., TDS, WARD - 2(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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