KASTURI TRADELINK PVT. LTD. (NOW MERGED WITH VIRAT ENCLAVE PVT. LTD.),KOLKATA vs. I.T.O., WARD - 4(4), KOLKATA

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ITA 1439/KOL/2026Status: DisposedITAT Kolkata29 October 2026AY 2013-20143 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the order of the Ld. CIT(A) was passed ex-parte and that the grounds of appeal urged by the assessee were not decided. Consequently, the Tribunal restored the first appeal to the file of the Ld. CIT(A) with a direction to decide the appeal in accordance with the law. This decision was made after providing an opportunity of being heard to the assessee. The Tribunal's reasoning was based on the principle that an assessee must be given a fair hearing before an appeal is decided. The ratio decidendi is that an ex-parte order passed without affording a proper opportunity of hearing is unsustainable. The operative direction is to remand the matter back to the Ld. CIT(A) for a fresh adjudication.

What were the facts?

The assessee, Kasturi Tradelink Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the NFAC, Delhi, dated 30.12.2025, for Assessment Year 2013-14. There was a delay of 51 days in filing the appeal, which was condoned by the Tribunal. The original assessment order was passed under Section 147 read with Section 144 of the Income Tax Act, 1961, on 15.03.2022, making certain additions. The assessee's appeal before the NFAC was dismissed by an ex-parte order dated 30.12.2025. The assessee is aggrieved by this dismissal and has approached the ITAT.

What were the issues?

1. Whether the order passed by the NFAC, Delhi, dated 30.12.2025, is valid, considering it was passed ex-parte without providing an opportunity of being heard to the assessee, as per Section 250 of the Income Tax Act, 1961? Assessee's Contention: The Learned Counsel for the Assessee argued that the order of the Ld. CIT(A) was ex-parte and that the assessee was not provided an opportunity of being heard. Therefore, the appeal should be allowed. Revenue's Contention: The Ld. Department's Representative relied on the orders of the lower authorities and sought the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Siddharth Agrawal, AR
For Respondent: Shri Subrata Aich, Sr. DR
Hearing: 28.10.2026Pronounced: 29.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA No.1439/KOL/2026 Assessment Year:2013-14 Kasturi Tradelink Private Vs. ITO, Ward-4(4), Kolkata Limited C/o Subhas Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson lane suite 213 2nd Floor, Kolkata-700069 [PAN:AADCK4282E] APPELLANT RESPONDENT Appellant by : Shri Siddharth Agrawal, AR Respondent by : Shri Subrata Aich, Sr. DR Date of hearing : 28.10.2026 Date of Pronouncement : 29.10.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Appeal is filed by the Assessee against the order of the NFAC, Delhi [‘Ld. CIT(A)’ for short] dated 30.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14.

2.

There is a delay of 51 days in filing the present Appeal. Assessee filed an application for condonation of delay explaining the cause for the delay. For the reasons stated in the application for condonation of delay, the delay of 51 days in filing the present Appeal is hereby condoned.

ITA No.1439/KOL/2026 Kasturi Tradelink Pvt Ltd (Now merged with Virat Enclave Pvt Ltd); A.Y: 2013-14 3. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 of the Act on 15.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 15.03.2022, Assessee preferred an Appeal before theLd. CIT(A). The Ld. CIT(A) vide order dated 30.12.2025, dismissed the Appeal of the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 30.12.2025, Assessee filed the present Appeal.

4.

The Learned Counsel for the Assessee submitted that the order of the Ld. CIT(A) is an ex-parte order, wherein the Ld. CIT(A) has not provided opportunity of being heard to the Assessee. Thus, sought for allowing the Appeal.

5.

The Ld. Department's Representative relying on the order of Lower authorities sought for dismissal of the Appeals.

6.

Heard the parties and perused the materials available on record. As it can be seen from the order of the Ld. CIT(A), the order has been passedex-parte, wherein the Ld. CIT(A) has not decided the Grounds of Appeal urged by the Assessee. In view of the same, we restore the first Appeal to the file of the Ld. CIT(A) with a direction to decide the appeal in accordance with law after providing an opportunity of being heard to the Assessee.

ITA No.1439/KOL/2026 Kasturi Tradelink Pvt Ltd (Now merged with Virat Enclave Pvt Ltd); A.Y: 2013-14 6. In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 29.10.2026.

Sd/- Sd/- (GOPALAN GURUSAMY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.10.2026 DP, PS MANISH Digitally signed Copy of the order forwarded to: by MANISH KUMAR 1. Appellant KUMAR BHOI 2. Respondent Date: 2026.11.02 BHOI 11:16:03 +05'30' 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

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