GEETA GANESH PROMOTERS PVT. LTD. (SUCCESSOR TO SSB PROJECTS PVT. LTD.),KOLKATA vs. I.T.O., WARD - 11(4),, KOLKATA

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ITA 2004/KOL/2025Status: DisposedITAT Kolkata19 December 2025AY 2007-2008Bench: SHRI RAJESH KUMAR (Accountant Member)2 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention and restored the appeal to the file of the Ld. CIT(A) for fresh adjudication, directing the CIT(A) to consider the assessee's submission.

What were the facts?

The assessee appealed against an ex-parte order passed by the CIT(A) under Section 250, arguing that their written reply dated 17.04.2024 was not considered despite being acknowledged by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's acknowledged submissions, and if the matter should be remanded for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Monalisa Pal Mukherjee, Sr. DR Date of concluding the hearing : 18.12.2025 Date of pronouncing the order : 23.12.2025 O R D E R The present appeal filed by the assessee arise from order dated 15.01.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Kolkata-20 [hereafter “the Ld. CIT(A)].

2.

At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) passed an ex-parte order as decided the appeal without deciding the same on merit despite the assessee filing the reply on 17.04.2024 which has been acknowledged by the Ld. CIT(A) in para 2 page 2 therefore, we find merit in the contention of the assessee that the appeal may be restore to the file of Ld. CIT(A) for adjudication afresh after taking into account the Geeta Ganesh Promoters Pvt. Ltd. (successor to SSB Projects Pvt. Ltd.) first written submission/reply filed by the assessee on 17.04.2024. Accordingly, appeal of the assessee is allowed for statistical purposes.

3.

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

Order pronounced on 23.12.2025

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