SOMNATH COMMOSALES PRIVATE LIMITED,KOLKATA V. DCIT, CIRCLE 7(1), KOLKATA

ITA 1915/KOL/2025

AI Insights

The case involves Somnath Commosales Private Limited appealing against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. Both the initial and appellate authorities had passed ex-parte orders without a substantive hearing on merits. The assessee's counsel argued for a restoration of the issue to the AO's file for a fresh decision based on merits, which was not opposed by the Departmental Representative. The Tribunal found the ex-parte decisions to be in violation of procedural fairness as mandated by Section 250(6) of the Income Tax Act and thus restored the appeal to the AO.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840898 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-08-2025
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: ANKIT JALAN
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1915/KOL/2025 (Assessment Year: 2012-13) Somnath Commosales Private Limited 29D, Bentick Street, Unit-A, B &C, 3rd Floor, Kolkata-700001, West Bengal Vs. DCIT, Circle 7(1) Aaykar Bhawan, P-7, Chowringhee Square, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN No. AAOCS2263G Assessee by : Shri Ankit Jalan, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 05.02.2026 Date of pronouncement: 26.02.2026 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 12.08.2025 for the AY 2012-13. 2. The ld. Counsel for the assessee submitted that both the authorities have passed the ex-parte orders. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO, so that issue could be decided on merit afresh. 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee. Printed from counselvise.com Page | 2 ITA No. 1915/KOL/2025 Somnath Commosales Private Limited; A.Y. 2012-13 2.2. We ,after hearing the submission of the parties and perusing the material available on record, find that apparently the case was decided ex-parte by both the authorities below. We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Similarly the AO passed ex- parte assessment. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 1915/KOL/2025 Somnath Commosales Private Limited; A.Y. 2012-13 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 "