M/S. NALINAKSHA AGRO PRODUCTS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(1),, KOLKATA

ITA 2628/KOL/2025Status: DisposedITAT Kolkata29 October 2026AY 2022-20232 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice and fair play would be met by restoring the case to the file of the AO for fresh adjudication. The reasoning was based on the assessee's submission that the Covid-19 pandemic prevented them from furnishing proper evidence and explanations to the AO. The Tribunal set aside the order of the learned CIT(A) and restored the issue to the AO with a direction to decide the matter afresh. The assessee was also directed to furnish relevant details and documents before the AO without seeking unnecessary adjournments. The ratio decidendi is that in exceptional circumstances like a pandemic, where an assessee's ability to present evidence is hampered, the case should be remanded to the AO to ensure a fair opportunity for adjudication.

What were the facts?

The assessee, M/s Nalinaksha Agro Products Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2022-23. The assessee contended that during the financial year 2021-22, due to the Covid-19 pandemic, it could not provide adequate evidence or explanations to the Assessing Officer (AO). Consequently, the AO made an addition of Rs. 8,57,29,237/-. The learned CIT(A) upheld the AO's order through a brief order. The appeal was heard on 16.09.2026 and pronounced on 29.10.2026.

What were the issues?

1. Whether the Tribunal should restore the case to the Assessing Officer for fresh adjudication, considering the assessee's inability to furnish proper evidence due to the Covid-19 pandemic. The assessee argued that the pandemic hindered its ability to present complete evidence and explanations to the AO, leading to an ex-parte addition. The revenue did not record any specific arguments in the judgment. The Tribunal had to decide if the circumstances warranted a remand for a fair opportunity to the assessee. The issue hinges on the principles of natural justice and the AO's duty to provide a reasonable opportunity for the assessee to present its case, especially in exceptional circumstances like a pandemic.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri S. M. Surana, Advocate

For Respondent: Md. Gayasuddin Ansari, CIT-DR

Hearing: 16.09.2026Pronounced: 29.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLAKTA ‘C’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBERAND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2628/KOL/2025 Assessment Year: (2022-23) M/s Nalinaksha Agro Products Pvt. ITO, Ltd., Vs. Ward – 6(1), 18, Rabindra Sarani, Poddar Kolkata Court, 5th Floor, Room No.519, Kolkata – 700001, West Bengal [PAN: AADCN2118E] (Appellant) .. (Respondent) Appellant by : Shri S. M. Surana, Advocate Respondent by: Md. Gayasuddin Ansari, CIT-DR Date of Hearing 16.09.2026 Date of Pronouncement 29.10.2026

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

This appeal preferred by the assessee is against the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld.CIT(A)”], dated 06.10.2025 for the Assessment Year (AY) 2022-23.

At the outset of hearing, the learned Authorized Representative (ld. AR) submitted that the impugned financial year (F.Y.) is 2021-22 when the Covid- 19 Pandemic was there and as such proper evidences/explanation could not be placed before the Assessing Officer (In short, ‘the AO’) qua the issue involved. Consequently, the AO framed the assessment by making addition of

ITA No.2628/Kol/2025/A.Y.2022-23 M/s Nalinaksha Agro Products Pvt. Ltd. vs. ITO Rs.8,57,29,237/-. In the appellate proceedings also, the ld. CIT(A) affirmed the order of AO by passing very cryptic order.

We have heard rival submissions and perused the materials available on record. We are of the view that the ends of justice and fair play would be met if the case of the assessee is restored to the file of AO for fresh adjudication. Accordingly, we set-aside the order of ld. CIT(A) and restore the issue to the file of AO with a direction to decide the matter afresh after affording sufficient and reasonable opportunity of being heard to the assessee. The assessee is also directed to furnish relevant details/documents before the AO 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) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY // Digitally signed by MANISH MANISH KUMAR BHOI KUMAR BHOI Date: 2026.11.02 16:49:38 +05'30' Deputy Registrar, ITAT, Kolkata

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