RISING FASHION TRADERS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 14(3),, KOLKATA

PDF · subscribers
ITA 1974/KOL/2025Status: DisposedITAT Kolkata20 January 2026AY 2017-2018Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial 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 restored the issue to the file of the CIT(A) with a direction to decide the case after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal arises from an ex-parte order passed by the CIT(A) due to the assessee's failure to comply with opportunities granted. The assessee's counsel requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) order passed ex-parte is justified, and if not, should the assessee be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Date of concluding the hearing : 13.01.2026 Date of pronouncing the order : 20.01.2026 O R D E R Per Rajesh Kumar, AM

The present appeal filed by the assessee arises from order dated 03.07.2025 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 “the Ld. CIT(A)].

2.

The Ld. Counsel for the assessee submitted that the Ld. CIT(A) passed the order ex-parte when the assessee failed to make any compliance on Rising Fashion Traders Private Limited various opportunities granted by the appellate authority. The Ld. AR therefore, prayed that in the interest of justice and fair play, the assessee may be allowed one more opportunity of presenting its case before the Ld. CIT(A). The Ld. DR did not raise any objection.

3.

Consequently, we restore the issue to the file of CIT(A) with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee.

4.

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

Recent GST High Court judgments

Search GST case law →