RAJEEV KEJRIWAL,KOLKATA vs. I.T.O., WARD - 33(1),, KOLKATA

ITA 2981/KOL/2025Status: DisposedITAT Kolkata28 January 2026AY 2017-2018Bench: the Tribunal raising the following grounds of appeal: “1. THAT THE CIT (APPEAL), NFAC WAS NOT JUSTIFIED IN SUSTAINING ADDITION OF Rs 1682453 treating the same as income though it represented outstanding housing loan from Tata Capital Housing Finance Ltd. 2. That the CIT (appeal) passed the order without considering the facts of the case and thus flagrantly violated the principals of natural justice. 3. That the appellant could not make compliance to notices issued by Ld. CIT (appeal) as the1 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide evidence for the housing loan and did not diligently pursue the appeal. The CIT(A)'s order was ex-parte. The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for fresh disposal on merits, with an opportunity to the assessee to present evidence and submissions.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal due to non-prosecution. The assessee claimed the addition of Rs 16,82,456 was on account of a housing loan, but failed to provide supporting documentary evidence. The assessee also failed to appear before the CIT(A) and respond to notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without considering the merits, and whether the assessee provided sufficient evidence for the claimed housing loan.

Which sections of the Income-tax Act were involved?

Section 250,Section 68,Section 115BBE,Section 143(3),Section 263,Section 144B,Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 10.10.2024. 1.1 The Registry has not pointed out any delay in filing the appeal. However, the assessee has filed an application along with an affidavit for condonation of delay, if any, in filing the appeal before the Tribunal. The order of the Ld. CIT(A) was passed on 10/10/2025 and the appeal has been filed on 05/12/2025. However, in the Form No. 36, the date of receipt of the order of the appellate authority is

The order continues below.

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