SOMNATH COMMOSALES PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

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ITA 1915/KOL/2025Status: DisposedITAT Kolkata26 February 2026AY 2012-20133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that both the Assessing Officer and the National Faceless Appeal Centre (NFAC) had passed ex-parte orders. The NFAC's order was passed without deciding the issues on merit, despite numerous notices, which the Tribunal found to be in violation of Section 250(6) of the Income Tax Act, 1961. The AO had also passed an ex-parte assessment. In the interest of justice and fair play, the Tribunal restored the appeal to the file of the learned AO with a direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. The Tribunal also clarified that the assessee should not seek adjournments unless for valid and reasonable cause. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Somnath Commosales Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 12.08.2025, for the Assessment Year 2012-13. The assessee contended that both the Assessing Officer (AO) and the NFAC had passed ex-parte orders. The revenue's representative did not oppose the assessee's prayer. The ITAT noted that the case was decided ex-parte by both lower authorities, with the NFAC passing an order without deciding the issues on merit despite numerous notices, which the Tribunal considered a violation of Section 250(6) of the Act. The AO had also passed an ex-parte assessment.

What were the issues?

1. Whether the ex-parte orders passed by the Assessing Officer and the National Faceless Appeal Centre, Delhi, for Assessment Year 2012-13, were in violation of the principles of natural justice and statutory provisions, specifically Section 250(6) of the Income Tax Act, 1961. Assessee's contention: Both the Assessing Officer and the NFAC passed ex-parte orders. The assessee prayed for the issue to be restored to the file of the AO for a decision on merits. Revenue's contention: The revenue did not oppose the assessee's prayer.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Ankit Jalan, AR
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 05.02.2026Pronounced: 26.02.2026

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 12.08.2025 for the AY 2012-13.

2.

The ld. Counsel for the assessee submitted that both the authorities have passed the ex-parte orders. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO, so that issue could be decided on merit afresh.

2.1. The ld. DR on the other hand did not oppose the counsel of the assessee.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 26.02.2026.

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