M/S. DARSHANLAL ANAND PRAKASH & SONS PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

ITA 1295/KOL/2025Status: DisposedITAT Kolkata29 October 2026AY 2018-20192 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by restoring the issue to the file of the learned CIT(A) for fresh adjudication. The reasoning was that the CIT(A) had passed an ex-parte order due to the assessee's failure to respond to notices, and it was deemed necessary to provide the assessee with a sufficient and reasonable opportunity of being heard. The Tribunal directed the assessee to produce relevant details and documents before the CIT(A) as and when required, without seeking unnecessary adjournments. The ratio decidendi is that an ex-parte assessment order passed without affording a proper opportunity of hearing is unsustainable and warrants a remand for fresh consideration. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, M/s Darshanlal Anand Prakash & Sons Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre, Delhi, dated 22.01.2025. The appeal pertains to Assessment Year 2018-19. The ITAT noted that the CIT(A) had passed its order ex-parte because the assessee failed to respond to various notices issued by the appellate authority. The CIT(A) had decided the matter based on the facts available on record. The ITAT observed that the assessee was represented by Shri Sujay Sen, AR, and the Revenue by Shri Haridas Rajkumar, Sr. DR.

What were the issues?

1. Whether the CIT(A) erred in passing an ex-parte order without affording a reasonable opportunity of being heard to the assessee, thereby violating principles of natural justice, contrary to the provisions of the Income Tax Act, 1961? Assessee's Contention: The assessee argued, through its AR, that the CIT(A) passed an ex-parte order due to its failure to respond to notices. The assessee implicitly sought a fresh adjudication by the CIT(A) to present its case properly. Revenue's Contention: The judgment records no specific contention from the Revenue regarding the ex-parte order or the merits of the case. The Sr. DR appeared before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLAKTA ‘A’ BENCH, KOLKATA

Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Sujay Sen, AR

For Respondent: Shri Haridas Rajkumar, Sr. DR

Hearing: 30.09.2026Pronounced: 29.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLAKTA ‘A’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBERAND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1295/KOL/2025 Assessment Year: (2018-19) M/s Darshanlal Anand Prakash & DCIT, Sons Pvt. Ltd., Vs. Circle – 4(1), C/o M/s Salarpuria Jajodia & Co., Kolkata 7, C.R. Avenue, 3rd Floor, Kolkata – 700072, West Bengal [PAN: AABCD3299C] (Appellant) .. (Respondent) Appellant by : Shri Sujay Sen, AR Respondent by: Shri Haridas Rajkumar, Sr. DR Date of Hearing 30.09.2026 Date of Pronouncement 29.10.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assesseeis against the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated22.01.2025 for the Assessment Year (AY) 2018-19.

At the outset, we observe from the appeal folder that appellate order has been passed by the ld. CIT(A) ex-parte when the assessee failed to respond to various notices issued by the appellate authority. The ld. CIT(A) decided the issue on the basis of facts are available on record. Considering the facts of the case, we are of the view that the ends of justice would be met if

ITA No.1295/Kol/2025/A.Y.2018-19 M/s Darshanlal Anand Prakash & Sons Pvt. Ltd. vs. DCIT the issue is restored to the file of ld. CIT(A) for fresh adjudication after affording sufficient and reasonable opportunity of being heard to the assessee. The assessee is also directed to produce relevant details and documents before the ld. CIT(A) as and when required without seeking unnecessary adjournments.

In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced on 29/10/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 29/10/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 4. आयकर] �ǕÈ�(अपील) / The CIT(A) ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 5. 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY // MANISH Digitally signed by MANISH KUMAR BHOI KUMAR BHOI Date: 2026.11.02 12:20:04 +05'30' Deputy Registrar, ITAT, Kolkata

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