NARESH CHANDRA MALLICK,SWARUPNAGAR vs. ITO, WARD 49(1),, KOLKATA

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ITA 2615/KOL/2025Status: DisposedITAT Kolkata12 January 2026AY 2019-2020Bench: the Id. CIT(A). Considering the prayer of the Id. AR, in the interest of justice, the issues in this appeal are restored to the file of Id CIT(A) to adjudicate the issue afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जार्ज माथन) (GE1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had issued notices, but the assessee failed to furnish details. However, considering the interest of justice and the prayer of the assessee, the appeal was restored to the CIT(A) for adjudication after providing a proper opportunity of being heard.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who had dismissed the appeal ex-parte due to non-availability of documentary evidence. The assessee requested another opportunity to present their case before the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte dismissal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 12/01/2026Pronounced: 12/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 30.09.2025 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-2020.

2.

It was the submission that ld. CIT(A) has dismissed the appeal of the assessee ex-parte. 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.

I have considered the rival submissions. A perusal of the para 4 order of the ld. CIT(A), clearly shows that the ld. CIT(A) has issued notices however, the assessee could not furnish any details to substantiate his case, therefore, the ld. CIT(A) dismissed the appeal of the assessee on account of non-availability of documentary evidence. However, ld. AR during the course of hearing submitted that the assessee may be given one more opportunity to substantiate his case before the ld. CIT(A). Considering the prayer of the ld. AR, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(A) to adjudicate the issue afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively.

5.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2.

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