M/S. B.C.H. ELECTRIC LTD.,,KOLKATA vs. DCIT, CIRCLE 7,, KOLKATA
Facts
The assessee's appeal arose from an ex-parte order passed by the CIT(A). The assessee contended that they failed to make compliance despite opportunities granted. The Department did not object to a fresh opportunity.
Held
The Tribunal held that the issue should be restored to the Assessing Officer for fresh adjudication. The assessee should be given a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) order passed ex-parte without affording adequate opportunity to the assessee is sustainable and whether the assessee should be granted a fresh opportunity.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
I.T.A. No. 1901/Kol/2025 (Assessment Year 2011-2012)
M/s B.C.H. Electric Ltd., C/o M/s Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata - 700072 [PAN: AABCB2076M] …..…...…………….... Appellant vs. DCIT, Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S. Jhajaria, FCA Department represented by : Sanjib Kumar Paul, Addl. Sr. DR
Date of concluding the hearing : 16.02.2026 Date of pronouncing the order : 05.03.2026 O R D E R Per Rajesh Kumar, AM
The present appeal filed by the assessee arises from order dated 24.07.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to “the Ld. CIT(A)] for the assessment year 2011-12.
The Ld. Counsel for the assessee submitted that the Ld. CIT(A) passed the order ex-parte when the assessee failed to make any compliance on various opportunities granted by the appellate authority. Even before the
2 ITA No. 1901/Kol/2025 M/s B.C.H. Electric Limited AO full compliance was not there. The Ld. AR therefore, prayed that in the interest of justice and fair play, the assessee may be allowed one more opportunity of presenting its case before the Ld. CIT(A).
The Ld. DR did not raise any objection.
Accordingly, we restore the issue to the file of Assessing Officer for fresh adjudication with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee.
In result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 05.03.2026
Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) Judicial Member Accountant Member
Dated: 05.03.2026 AK, Sr. PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)
//True copy// By order
Assistant Registrar, Kolkata Benches
