SRIYANS ROCKS & GRANITE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(4), NOW WARD 6(2), KOLKATA, KOLKATA

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ITA 2991/KOL/2026Status: DisposedITAT Kolkata29 October 2026AY 2012-20133 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that both the order of the Assessing Officer and the order of the Ld. CIT(A) were ex-parte, with the assessee having not participated in the proceedings. Furthermore, the Ld. CIT(A) had not decided all the grounds of appeal on their merits. In the interest of justice, the Tribunal deemed it fit to restore the issue to the file of the Assessing Officer for a de-novo assessment. The Assessing Officer was directed to provide an opportunity of being heard to the assessee before passing the assessment order in accordance with law. The assessee was also directed to participate in the assessment proceedings without fail. The appeal was partly allowed for statistical purposes.

What were the facts?

The assessee, Sriyans Rocks & Granite Private Limited, filed an appeal against the order of the NFAC, Delhi (Ld. CIT(A)) dated August 2, 2023, for Assessment Year 2012-13. The original assessment order was passed by the Assessing Officer (AO) under Section 143(3) read with Section 147 of the Income Tax Act, 1961, on December 6, 2019, making certain additions. The assessee appealed this order to the Ld. CIT(A), who dismissed the appeal. Aggrieved by the Ld. CIT(A)'s order, the assessee filed the present appeal before the Income Tax Appellate Tribunal (ITAT). The ITAT noted that both the AO's and Ld. CIT(A)'s orders were ex-parte, with the assessee not participating in the proceedings.

What were the issues?

1. Whether the Ld. CIT(A) erred in dismissing the assessee's appeal without deciding on the grounds of appeal on merits, thereby violating principles of natural justice, as contended by the assessee? The assessee argued that both the Assessing Officer's and the Ld. CIT(A)'s orders were ex-parte, and the Ld. CIT(A) failed to adjudicate the grounds of appeal on their merits, leading to a violation of natural justice. The assessee sought to have the appeal allowed on this basis. The revenue, through the Senior Departmental Representative (Sr. DR), relied on the orders of the lower authorities and sought the dismissal of the assessee's appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,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 Soumitra Choudhary, 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.2991/KOL/2026 Assessment Year: 2012-13

Sriyans Rocks & Granite Vs. ITO, Ward-6(4), Kolkata Private Limited now ITO Ward-6(2), 9/12, Block-A, 3rd Floor, Kolkata Mercantile Building Kolkata-700001s [PAN: AAACW7644M] APPELLANT RESPONDENT Appellant by : Shri Soumitra Choudhary, 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 02.08.2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2012-13.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s 147 of the Act on 06.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 06.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The

ITA No.2991/KOL/2026 Sriyans Rocks & Granite Private Limited; A.Y: 2012-13 Ld. CIT(A) vide order dated 02.08.2023, dismissed the Appeal of the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 02.08.2023, Assessee filed the present Appeal.

3.

The Ld. Counsel for the Assessee submitted that both the order of the Assessing Officer as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the Grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

4.

The Ld. DR relying on the order of the lower Authorities sough for dismissal of the Appeal.

5.

Heard the parties and perused the material available on record. Both the order of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the Grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

ITA No.2991/KOL/2026 Sriyans Rocks & Granite Private Limited; A.Y: 2012-13 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 by Copy of the order forwarded to: MANISH KUMAR 1. Appellant KUMAR BHOI 2. Respondent Date: 2026.11.02 BHOI 11:14:55 +05'30' 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

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