KRISHNA PADA DAS,KOLKATA V. ITO, WARD 25(1), , KOLKATA

ITA 510/KOL/2025

AI Insights

The case involves Krishna Pada Das, who appealed against the order of the Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2020-21. The primary issue arose from an ex-parte assessment order passed by the AO, which included significant additions to the assessee's income based on discrepancies between reported property values and government valuations, alongside high liabilities compared to low income. The assessee's appeal to the CIT(A) was dismissed due to non-response, leading to the current appeal before the ITAT. The ITAT, considering the lack of proper response opportunities for the assessee and the documents presented, decided to remit the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717491 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 11-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 56(2)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 510/Kol/2025 Assessment Year: 2020-21 Krishna Pada Das (PAN: ADSPD 9852 C) Vs. ITO, Ward-25(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 22.07.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 11.08.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Sanjay Bhattacharya, FCA For the revenue / राजèव कȧ ओर से Shri Kapil Mondal, Addl. CIT Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), -NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 29.01.2025 for AY 2020-21. Printed from counselvise.com 2 I.T.A. No. 510/Kol/2025 Assessment Year: 2020-21 Krishna pada Das 2. Brief facts of the case of the assessee are that the assessee had filed his return of income for AY 2020-21. The case of the assessee was referred by Designated Verification Unit (DVU). The reason for Section the case is High Liabilities as compared to low income / receipts and purchase Value of property less than the value as per Stamp authority u/s 56(2) or any other relevant section) (Business ITR). As per the return of income, the appellant had received unsecured loan of Rs. 1,60,43,543/- and as per the insight portal the assessee had purchased the immovable property for a consideration of Rs. 34,00,000/- whereas the Govt. value of said property for registration purpose was fixed at Rs. 77,00,000/-. The AO had made the addition of Rs. 43,00,000/- (Rs. 77,00,000/- - 34,00,000/-) and accordingly, ex-parte assessment order was passed with the addition of Rs. 12,96,05,940/- in the absence of reply from the assessee. 3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no response filed by the assessee in support of grounds of appeal. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. A.R instead of arguing into the merit of the case has only prayed that the appeal of the assessee has to be remitted back to the file of AO as assessment order has been passed ex-parte. The Ld. A.R further submits that there was also no response from the side of the assessee before the Ld. CIT(A). The Ld. A.R prayed that the appeal of the assessee be remitted back to the file of AO for fresh consideration after affording an opportunity to the assessee. 5. The Ld. D.R though supports the impugned order but did not raise any objection in remitting the appeal of the assessee back to the file of AO. 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of AO and find that the assessment order was passed when the assessee did not respond to the notices. The Ld. CIT(A) has also confirmed the order of AO when there was no proper response on behalf of the assessee. Before us, the ld. AR has filed following documents which according to him are the essential piece of evidence: Printed from counselvise.com 3 I.T.A. No. 510/Kol/2025 Assessment Year: 2020-21 Krishna pada Das i) Copy of Receipt of Appeal Form no. 35 ii) Copies of Acknowledgments of Responses to NFAC dated 14.08.2024 and 05.11.2024 iii) Details of advances received from Customers for construction of Residential Flats and details of unsecured loans iv) Copies of Tax audit Report along with Audited Statements of Accounts for the year ended on 31.03.20220. v) Copies of Acknowledgment of Return of income and Computation for the AY 2020- 21. vi) Copies of Sale Deed in Bengali (Purchase of shop) along with English Translation thereof. 7. Keeping in view the order passed by the lower authorities and considering the submission made by the Ld. A.R, for the interest of justice, we are remitting the appeal back to the file of AO for fresh consideration after affording an opportunity to the assessee to hear and the AO is directed to consider the documents if filed by the assessee and passed afresh order. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 11th August, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 11th August, 2025 SM, Sr. PS Printed from counselvise.com 4 I.T.A. No. 510/Kol/2025 Assessment Year: 2020-21 Krishna pada Das Copy of the order forwarded to: 1. Appellant- Krishna Pada Das, Sonarpur bazar, Ghasiara More, Sonarpur, Kolkata- 700150. 2. Respondent – ITO, Ward- 25(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata Printed from counselvise.com "