AKASH FEEDS & CHICKS PRIVATE LIMITED,KOLKATA vs. ACIT-CENTRAL CIR 1(2), KOLKATA, KOLKATA

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ITA 201/KOL/2026Status: DisposedITAT Kolkata28 October 2026AY 2019-20202 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the appeals were decided ex-parte by the Ld. CIT(A) due to the assessee's failure to respond to notices. Similarly, the Assessing Officer had passed ex-parte assessment orders under Section 147 read with Section 144 of the Act due to the assessee's non-compliance with notices. Considering that the ends of justice would be better served by adjudicating the matters on merits, the Tribunal set aside the impugned orders and restored the appeals to the file of the Assessing Officer. The Assessing Officer was directed to decide the issues afresh after affording a reasonable opportunity of being heard to the assessee. The ratio decidendi is that where an assessee fails to appear before the lower authorities, leading to ex-parte orders, the appellate tribunal may restore the matter to the Assessing Officer for a fresh adjudication on merits, provided a reasonable opportunity of hearing is granted.

What were the facts?

The assessee, Akash Feeds & Chicks Private Limited, has filed three appeals (ITA Nos. 201 to 203/KOL/2026) against the orders of the Commissioner of Income Tax (Appeal)-Kolkata, dated 21.11.2025. These appeals pertain to Assessment Years 2019-20 to 2021-22. The orders under challenge were passed under Section 250 of the Income Tax Act, 1961. The judgment notes that the appeals were decided ex-parte by the Ld. CIT(A) because the assessee failed to respond to notices during appellate proceedings. Similarly, the assessee did not appear before the Assessing Officer, leading to ex-parte assessment orders passed under Sections 147 read with 144 of the Act.

What were the issues?

1. Whether the appeals should be decided ex-parte given the assessee's non-compliance with notices during assessment and appellate proceedings, and if not, what is the appropriate course of action? Assessee's Contention: The judgment does not record any specific contentions made by the assessee before the Tribunal. However, the fact that the assessee filed appeals suggests a grievance against the ex-parte orders. Revenue's Contention: The judgment does not record any specific contentions made by the revenue before the Tribunal. However, the revenue would likely support the ex-parte nature of the proceedings and the orders passed by the lower authorities due to the assessee's non-compliance.

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, “A” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri A.B. Maitra, AR
For Respondent: Shri Raman Garg, CIT, DR
Hearing: 13.08.2026Pronounced: 28.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

ITA Nos.201 to 203/KOL/2026 (ASSESSMENT YEARS: 2019-20 to 2021-22)

Akash Feeds & Chicks Private Vs. ACIT, Central Circle-1(2), Limited Kolkata Dharampur, Gaighata North-24 Aayakar Bhawan Poorva Paragnas, West Bengal-743249 Shantipally 110 EM Bypass, Opposite Ruby Kasba Kolkata-700107 (Appellant) (Respondent) PAN No. AANCA6144M Assessee by : Shri A.B. Maitra, AR Revenue by : Shri Raman Garg, CIT, DR Date of hearing: 13.08.2026 Date of pronouncement: 28.10.2026

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

The above captioned Appeals are preferred by the Assessee against the orders of the Commissioner of Income Tax (Appeal)- Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 21.11.2025 passed u/s 250 of the Income Tax Act, 1961 [(hereinafter referred to as the “Act”] for the A.Ys. 2019-20 to 2021-22 respectively.

2.

At the outset, we observe from the Appeals folders that these Appeals were decided by the Ld. CIT(A) ex-parte when the Assessee failed to respond to various notices issued during the appellate

3.

Considering the facts of the case, we are of the view that the ends of justice would be well-served if these Appeals are restored to the file of the Assessing Officer for fresh adjudication on merits. Accordingly, we set aside these issues to the file of the Assessing Officer with a direction to decide the same afresh after affording a reasonable opportunity of being heard to the Assessee.

4.

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

Order pronounced on 28.10.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.10.2026 Deepak Prakash, P.S Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT 5. Guard file. //TRUE COPY// BY ORDER, Digitally signed by MANISH MANISH KUMAR BHOI KUMAR BHOI Date: 2026.11.03 16:55:37 +05'30'

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