LAKSHI SAMABAY KRISHI UNNAYAN SAMITY LIMITED,CONTAI vs. ITO, WARD 27(1),, HALDIA

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ITA 2136/KOL/2025Status: DisposedITAT Kolkata24 November 2025AY 2015-2016Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering the assessee's request and in the interest of justice, granted one more opportunity to the assessee to substantiate its claim before the Id. AO by restoring the issues for fresh adjudication, provided the assessee cooperates.

What were the facts?

The assessee filed appeals against the order of the Id. CIT(A) who dismissed the appeals ex-parte for assessment year 2015-2016. The assessee contended that they were unable to produce necessary documents and requested a restoration to the file of the AO for a fresh adjudication.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the AO when the appeals were dismissed ex-parte due to non-production of documents?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 24/11/2025Pronounced: 24/11/2025

आदेश / O R D E R Per George Mathan, JM: These are the appeals filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.07.2025 for the assessment year 2015-2016.

2.

During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee ex-parte. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.

3.

In reply, ld Sr DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

4.

We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed

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