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Devansh Trade Link Pvt. Ltd. vs ITO Ward-2(1) Kolkata

Case No: ITA No.2451/KOL/2025
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/14/2026

Parties Involved

appellantDevansh Trade Link Pvt. Ltd.
respondentITO Ward-2(1) Kolkata

Facts Summary

This is an appeal filed by the assessee, Devansh Trade Link Pvt. Ltd., against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The assessee submitted that the ld. CIT(A) dismissed the appeal ex-parte without affording sufficient opportunity to be heard. The assessee requested one more opportunity to represent its case before the ld. CIT(A) to provide details to substantiate its case. The respondent, represented by Smt. Sima Das Biswas, Sr. DR, supported the orders of the ld. CIT(A) and the ld. AO.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the ld. CIT(A) dismissed the appeal ex-parte without affording sufficient opportunity to be heard.

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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