HOTELS DIAMOND GLORY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 7(1), KOLKATA

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ITA 2120/KOL/2025Status: DisposedITAT Kolkata14 January 2026AY 2018-2019Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had dismissed the appeal ex-parte without affording sufficient opportunity. In the interest of justice, the appeal was restored to the file of the CIT(A) for fresh adjudication, with a direction for the assessee to be given an adequate opportunity of being heard and to cooperate in the proceedings.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the assessee's appeal ex-parte. The assessee requested another opportunity to present their case and substantiate their claims before the CIT(A). The Revenue's representative supported the CIT(A)'s order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing sufficient opportunity to the assessee. Restoration of the appeal for fresh adjudication.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 14/01/2026Pronounced: 14/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 21.07.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019.

2.

It was the submission that ld. CIT(A) has dismissed the appeal of the assessee ex-parte without affording sufficient opportunity of being heard. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the ld. CIT(A) to substantiate its case.

3.

In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO.

4.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee ex-parte. However, during the course of hearing, the Financial Controller of the assessee, who appeared in person, requested

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