M/S. KRISHNABHAKTA GRIHA NIRMAN PVT. LTD.,,KOLKATA vs. ACIT, CIRCLE 1(1),, KOLKATA
Facts
The assessee filed an appeal against an order that restored the issue to the AO after a remand report was called for and the assessee appeared in remand proceedings. New evidence was filed before the CIT(A) which was not admitted.
Held
The Tribunal decided to admit the new evidences and remand the matter back to the CIT(A) for denovo adjudication after providing an opportunity of being heard to the assessee and taking a remand report from the AO.
Key Issues
Whether the CIT(A) erred in restoring the issue to the AO without considering the new evidence and providing a proper opportunity to the assessee.
Sections Cited
Section 250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
I.T.A. No. 2426/Kol/2025 (Assessment Year 2017-2018)
M/s Krishnabhakta Griha Nirman Pvt. Ltd., C/o M/s Krishnabhakta Griha Nirman Pvt. Ltd., 7, Chittranjan Avenue, Laha Paint House, 3rd Floor, Kolkata - 700072 [PAN: AADCK3732H] …..…...…………….... Appellant vs. ACIT, Circle-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : Siddharth Jhajharia, FCA Department represented by : Pradip Kumar Biswas, Addl. CIT, 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 21.08.2025 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 [hereafter referred to “the Ld. CIT(A)] for AY 2017-18.
At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) though called for the remand report from the AO and the assessee duly appeared in the remand proceedings but despite that the Ld. CIT(A) restored the issue to the file of the AO. Beside the Ld. Counsel for the
2 ITA No. 2426 /Kol/2025 M/s Krishnabhakta Griha Nirman Pvt. Ltd. assessee submitted that some new evidences were filed before the Ld. CIT(A) as referred by the Ld. CIT(A) on page No. 6 which were not admitted by the Ld. CIT(A).
After hearing the rival submissions and perusing the material available on record, we are inclined to admit these evidences and remand the matter back to the file of ld. CIT(A) to decide all the issues for denovo adjudication after affording a reasonable opportunity of being heard to the assessee and after taking into a remand report from the AO.
In the result, the 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
3 ITA No. 2426 /Kol/2025 M/s Krishnabhakta Griha Nirman Pvt. Ltd.
