SHAMBHU NATH DESIGNER PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD -7(1) KOLKATA, WEST BENGAL, KOLKATA

आयकर अपीलीय अधिकरण न्यायपीठ, कोलकाता ।

IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, KOLKATA

BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER
&
SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

I.T.A. Nos. 2669 & 2670/KOL/2024
Assessment Years: 2015-16 & 2016-17

Shambhu Nath Designer
Private Limited
C/o Sumana Lahiry,
140/22A, Netaji Subhas
Chandra Bose Road, Regent
Park, S.O. Kolkata-700040
West Bengal
[PAN: AAPCS5747J]

Vs
Income Tax Officer, Ward-7(1),
Kolkata, West Bengal
अपीलार्थी/ (Appellant)

प्रत्‍यर्थी/ (Respondent)

Assessee by :
None
Revenue by :
Shri Pradeep Dung Dung, DR

सुनवाई की तारीख/Date of Hearing
:
22.09.2025
घोषणा की तारीख /Date of Pronouncement :
26.09.2025

आदेश/O R D E R

Per Bench:

Both the appeals were filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [in brevity ‘the learned CIT
(A)’], order passed under Section 250 of the Income-tax Act, 1961 (in brevity,
‘the Act’) for A.Ys. 2015-16 & 2016-17 on dated 30/09/2024 for both the orders. The impugned orders were emanated from the orders of the Assessment unit, Income Tax Department (in brevity, ‘the learned AO’),
A.Ys. 2015-16 & 2016-17
ITA Nos. 2669 & 2670/KOL/2024

order passed under Section 147 read with section 144B of the Act for A.Y.
2015-16 and order passed u/s 147 read with section 144 read with section 144B of the Act for A.Y. 2016-17, date of both the orders on 26.05.2023. 2. When the appeal was called for hearing, none was present on behalf of the assessee. No adjournment petition was filed.
Considering the merits of the case, both the appeals are proceed to dispose off after hearing the ld. DR on ex-parte qua for the assessee.
3. We have heard the submissions of the ld. DR and considered the material available on record. Both the appeals for A.Ys. 2015-
16 and 2016-17 were proceeded ex parte before the ld. AO as well as before the ld. CIT(A). Despite several opportunities granted by the ld. AO and the ld. CIT(A), the assessee failed to furnish the required evidences. Consequently, the ld. AO made additions of ₹2,35,00,000/- under section 68 of the Act for A.Y. 2015-16 and ₹1,59,05,939/- under section 69 of the Act for A.Y. 2016-17. Aggrieved, the assessee preferred appeals before the ld. CIT(A).
However, after providing reasonable opportunities, the ld. CIT(A) passed ex parte orders, thereby upholding the impugned assessment orders. In its appeal before the ITAT, the assessee has, inter alia, raised a ground (Ground No. 4) alleging that reasonable opportunity was not afforded by the Ld. CIT(A).
4. Since the assessee was effectively denied the opportunity to submit evidence before the revenue authorities in support of its case, we consider it appropriate, in the interest of justice, to restore the matter to the file of the ld. CIT(A). The assessee is directed to furnish all relevant documents and evidence before the ld. CIT(A), who shall consider the same in accordance with law and A.Ys. 2015-16 & 2016-17
ITA Nos. 2669 & 2670/KOL/2024

decide the matter afresh after granting the assessee reasonable opportunity of being heard. It is clarified that we have not expressed any opinion on the merits of the case so as to avoid any prejudice to the proceedings before the appellate authority. The assessee is further directed to remain diligent and extend full cooperation in the set-aside proceedings to facilitate expeditious disposal of the appeals.
5. Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication.
6. In the Result, the appeal of assessee bearing ITA Nos. 2669
& 2670/Kol/2024 are allowed for statistical purposes.
Order pronounced in the Court on 26th September, 2025 at Kolkata. (RAKESH MISHRA)
JUDICIAL MEMBER
Kolkata, Dated 26.09.2025
*Sudip Sarkar, Sr.PS

आदेश की प्रतततिति अग्रेतषत/Copy of the Order forwarded to :

अिीिीय

आयकर
,
कोिकाता/DR,ITAT, Kolkata,
6. गार्ड फाईि / Guard file.

आदेशानुसार/ BY ORDER,Sr. PS/