PATTON DEVELOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE-7(1), KOLKATA

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ITA 1328/KOL/2025Status: DisposedITAT Kolkata20 January 2026AY 2020-21Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the Ld. CIT(A) had not decided the issue on merit. Therefore, in the interest of justice, the appeal was restored to the file of the Ld. CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the National Faceless Appeal Centre. The assessee's counsel submitted that the Ld. CIT(A) had not decided the issue on merit.

What were the issues?

Whether the Ld. CIT(A) decided the issue on merit.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

For Appellant: Shri V.K. Jain, AR
For Respondent: Shri S.B. Chakraborthy, DR
Hearing: 16.10.2026Pronounced: 20.01.2026

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 06.06.2025 for the AY 2020-21.

2.

At the outset, ld. Counsel for the assessee submitted that the ld. CIT (A) has not passed the order on merit, therefore, the issue may be restored to the file of the ld. CIT (A) for adjudication on merit after taking into account the facts of the case and after giving reasonable opportunity of hearing to the assessee to which the ld. DR did not object.

4.

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

Order pronounced in the open court on 20.01.2026.

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