KAMLAWATI CHOWHAN,HOWRAH V. ITO, WARD 46(1), KOLKATA

ITA 1247/KOL/2025

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The case involves Kamlawati Chowhan, the appellant, who appealed against the order passed by the Commissioner of Income Tax (Appeals), which had dismissed her earlier appeal ex parte due to non-compliance on consecutive dates. The original assessment by the Assessing Officer included an addition of \\u20b91,67,67,679/- as unexplained expenditure under Section 69C of the Income Tax Act, 1961, based on allegations of bogus purchases. The Tribunal, considering the circumstances and the submissions from both parties, decided to remand the case back to the Assessing Officer for a thorough re-examination, ensuring that the appellant is given a reasonable opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785604 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 06-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Corroborative evidences; Unexplained expenditure; Bogus purchase; Accommodation entries; Bogus
• Section: 148; 142(1); 131; 69C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1247/Kol/2025 Assessment Year : 2018-2019 Kamlawati Chowhan, 101/A/34, Brindaban Mullick Lane, Kadamtala, Howrah - 711101 [PAN: ATOPC8605J] ……..…...…………….... Appellant vs. Commissioner of Income Tax, 3, Govt. Place West, Calcutta, Kolkata - 700001 ................................ Respondent Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Manoj Kumar Pati, JCIT, Sr. DR Date of concluding the hearing : 10.09.2025 Date of pronouncing the order : 27.10.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER: 1. The present appeal is filed against the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 10.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereafter “the Ld. CIT(A)]. 2. The assessee filed its return of income for the assessment year 2018– 19 declaring total income of ₹ 5,48,560/-. Based on information received from the Investigation Wing that the assessee had allegedly taken accommodation entries in the group of bogus purchases amounting to ₹ 20,06,616/-, the Assessing Officer initiated proceedings under Section 148A(b) of the Act .As there was no compliance by the assessee to the show cause notice issued under Section 148A(b), an order under Section 148A(d) was passed and notice under Section 148 of the Act was issued thereafter. In response, the assessee filed its return of income declaring the same total Printed from counselvise.com 2 ITA No. 1247/Kol/2025 Kamlawati Chowhan income of ₹ 5,48,560/-. Subsequently, notices under Sections 143(2) and 142(1) of the Act were issued. The Assessing Officer also issued summons under Section 131 to the alleged suppliers from whom the assessee had purportedly purchased goods. On the basis of information gathered, the Assessing Officer made an addition of ₹ 1,67,67,679/- treating the same as unexplained expenditure under Section 69C of the Act and completed the assessment accordingly. 3. Aggrieved, the assessee preferred an appeal before the CIT(A). However, due to non-compliance on consecutive dates, the CIT(A) dismissed the appeal ex parte. The assessee has now preferred the present appeal before the Tribunal, contending that the authorities below passed the orders without affording a reasonable opportunity to substantiate its claim with supporting evidence. The assessee, therefore, prayed that one more opportunity may be granted to substantiate its case before the Assessing Officer. 4. The learned Departmental Representative did not raise any serious objection to the plea of the assessee but submitted that the assessee had earlier failed to substantiate its claim despite several opportunities. However, he fairly submitted that in the interest of justice, one more opportunity may be granted to the assessee to substantiate its case. 5. We, after hearing the rival submissions and considering the material on record, we are of the view that, in the interest of justice and fair play, it would be appropriate to restore the matter to the file of the Assessing Officer with a direction to examine the issue afresh after providing due opportunity to the assessee to substantiate its claim. The assessee is also directed to extend full cooperation and produce all relevant evidence in support of its claim. 6. Accordingly, the appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com 3 ITA No. 1247/Kol/2025 Kamlawati Chowhan 7. Order pronounced on 27.10.2025 Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 27.10.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "