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Facts
The assessee's case was selected for scrutiny and the assessment was completed with additions for unexplained credits, unexplained investment, and disallowance of expenses. The CIT(A) dismissed the assessee's appeal ex parte due to non-compliance.
Held
The Tribunal found that the CIT(A) passed an ex parte order without affording proper opportunity to the assessee. In the interest of natural justice, the matter was remanded back to the Assessing Officer.
Key Issues
Whether the CIT(A) erred in passing an ex parte order without providing adequate opportunity to the assessee. Whether the additions made by the Assessing Officer were justified.
Sections Cited
250, 143(2), 68, 69
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
order
: February 10, 2026 ORDER
Per Pradip Kumar Choubey, Judicial Member:
This appeal filed by the assessee is directed against the order dated 27.06.2025 of the National Faceless Appeal Centre (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2023–24.
Brief facts of the case are that the case of the assessee was selected for scrutiny through CASS and notice u/s 143(2) was issued on. The assessment was completed at an assessed income of Rs. 43,30,08,645/- by making addition on account of unexplained credits u/s 68 of the Act amounting to Rs. 4,02,97,600/-, unexplained investment u/s 69 of the Act amounting to Rs. 2,43,55,000/- and disallowance of expenses Shrachi Realty Pvt. Ltd amounting to Rs. 28,62,845/-. Accordingly, a sum of Rs. 6,75,15,445 /- was added back to the income of the assessee.
Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee by passing an ex parte order due to non-compliance on the part of the assessee.
Aggrieved and dissatisfied, the assessee is in appeal before us. The Ld. AR by pressing Ground No.1 submits that the CIT(A) passed an ex parte order without affording adequate opportunity to represent the case of the assessee. The Ld. AR also submits that the Assessing Officer made above additions due to failure to file relevant documents by the assessee and the assessee is now ready to file relevant details/documents. He therefore prayed for one fresh opportunity to be given to prove his case.
The Ld. DR did not make any objection to the above proposal of the ld. AR.
We have considered the submissions of the counsels of the respective parties and perused the material available on record. We find that the ld. CIT(A) has passed ex parte order without giving proper opportunity to the assessee and the Assessing Officer in his order has stated that the assessee failed to furnish certain documents to prove the case of the assessee. Under the circumstances, on the request of the assessee and in the interest of natural justice, we deem it appropriate to remand the matter back to the file of Assessing Officer with the direction to adjudicate the matter afresh after providing sufficient opportunity of hearing and pass a fresh order in accordance with law. The assessee is directed to fully cooperate and submit all the relevant details/documents in remand proceedings.
Shrachi Realty Pvt. Ltd 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 10th February, 2026.