SRIGURU BYAPAR PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1), KOLKATA
No AI summary yet for this case.
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
Per Rajesh Kumar, AM:
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 30.11.2025 for the AY 2018-19.
At the outset, the Learned Counsel for the assessee submitted that the Appellate Order has been passed by the CIT(A) ex-parte dismissing the appeal of the assessee when the assessee failed to respond on the various dates allowed by the Ld. CIT(A). The Learned Counsel for the assessee submitted by referring to page no.3 of the
After hearing the rival contentions and perusing the materials on record, we find that Ld. CIT(A) has passed the appellant order ex-parte when the assessee failed to respond to various notices issued during appellate proceedings. Therefore, the End of justice will be well-served, if the appeal is restored to the file of CIT(A). Accordingly, we restore the appeal back to the file of CIT(A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 06.03.2026.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 06.03.2026 Deepak Prakash, P.S
