DHANTERASH MERCHANDISE (P) LTD,.,KOLKATA vs. ACIT, WARD 6(1),, KOLKATA

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ITA 1418/KOL/2025Status: DisposedITAT Kolkata19 November 2025AY 2014-2015Bench: SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that justice should not be denied for technical reasons and restored the appeal to the file of the Ld. CIT(A). The Ld. CIT(A) was directed to decide the appeal afresh after providing the assessee a reasonable opportunity of hearing. The appeal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the Ld. CIT(A) for AY 2014-15, which dismissed the assessee's appeal due to non-response to notices issued. The assessee's representative prayed for another opportunity before the Ld. CIT(A) by restoring the appeal.

What were the issues?

Whether an appeal dismissed ex-parte by the CIT(A) due to the assessee's non-compliance should be restored to the CIT(A)'s file to allow a fresh opportunity of hearing.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Rajeeva Kumar, AR
For Respondent: Shri Manas Mondal, DR
Hearing: 15.10.2025Pronounced: 19.11.2025

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 30.04.2025 for the AY 2014-15.

2.

At the outset, the ld. Counsel for the assessee submitted that the ld. CIT (A) passed the order ex-parte dismissing the appeal of the assessee when assessee failed to respond to the various notices issued. The ld. AR therefore prayed that in the interest of justice and fair play, the assessee may kindly be granted one more opportunity before the ld. CIT (A) by restoring this appeal to the file of the ld. CIT (A).

2.1. The ld. DR left the issue on the wisdom of the Bench.

3.

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

Order pronounced in the open court on 19.11.2025.

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