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

ITA 1328/KOL/2025

AI Insights

This case involves an appeal by Patton Developers Private Limited against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2020-21. The primary contention was that the ld. CIT (A) did not decide the issue on merit. Both parties agreed that the matter should be remanded back to the ld. CIT (A) for a decision based on the merits of the case. The Tribunal found merit in this approach and restored the appeal to the ld. CIT (A) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830546 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 19-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: V.K. JAIN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No. 1328/KOL/2025 (Assessment Year: 2020-21) Patton Developers Private Limited Patton Developers Pvt. Ltd. C/o Jain Vinod K & Associates, A.J.C. Bose Road, Diamond Prestige Nirman, Suite No.613, 6th floor, Kolkata-700017, West Bengal Vs. ACIT, Circle 7(1) Aaykar Bhawan, P-7, Chowringhee Square, 5 th Floor, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AABCT0276H Assessee by : Shri V.K. Jain, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 16.10.2026 Date of pronouncement: 20.01.2026 O R D E R Per Rajesh Kumar, AM: 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. Printed from counselvise.com Page | 2 ITA No. 1328/KOL/2025 Patton Developers Private Limited; A.Y. 2020-21 3. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has not decided the issue on merit, therefore, in the interest of justice and fair play, we are inclined to restore this appeal to the file of the ld. CIT (A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.01.2026. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Kolkata, Dated: 20.01.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "