POOJA KOTHARI,KOLKATA vs. ITO, WARD 3(1), KOLKATA, KOLKATA

ITA 1154/KOL/2026Status: DisposedITAT Kolkata15 October 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, after considering the submissions of both parties and perusing the impugned order, found that the orders of the lower authorities were passed due to the assessee's non-compliance. For the interest of justice, the Tribunal decided to remit the appeal of the assessee back to the file of the Assessing Officer for fresh consideration. The assessee was directed to cooperate in the remand proceedings. The principle applied is that an opportunity should be given to the assessee to present their case, especially when previous orders were ex-parte due to non-compliance, to ensure fairness and proper adjudication. The appeal of the assessee was allowed for statistical purposes.

What were the facts?

The assessee, Pooja Kothari, filed an appeal against the order dated 13.02.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to Assessment Year 2015-16. The assessee had filed a return of income declaring a total income of Rs. 3,94,340/-. The lower authorities, including the Assessing Officer (AO) and the CIT(A), had passed ex-parte orders due to the assessee's failure to make compliance. The CIT(A) had dismissed the assessee's appeal for non-compliance. The present appeal was filed before the Income Tax Appellate Tribunal (ITAT), Kolkata.

What were the issues?

1. Whether the appeal of the assessee should be remitted back to the Assessing Officer for fresh consideration, given that the orders passed by the AO and CIT(A) were ex-parte. Assessee's Contention: The Learned AR argued that for the interest of justice, the assessee should be given an opportunity to present their case before the Assessing Officer. The assessee prayed for the appeal to be remitted back to the AO for fresh consideration. Revenue's Contention: The Learned DR did not raise any objection to the appeal being remitted back to the file of the AO.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 13.02.2026 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 147 of the Assessment Year 2015-16 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The Ld. AR at the time of argument has only prayed that appeal of the

The order continues below.

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