LAMBODAR DISTRIBUTORS PRIVATE LIMITED,KOLKATA V. ITO, WARD 10(2), KOLKATA

ITA 183/KOL/2025

AI Insights

This case involves an appeal by Lambodar Distributors Private Limited against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2011-12. The primary issue in the appeal was the addition of cash credits by the Assessing Officer (AO), which the assessee failed to contest at various stages, including before the AO, CIT (A), and the Tribunal. The Tribunal noted the absence of representation and documentation from the assessee at all stages and decided to restore the matter to the CIT (A) for re-adjudication, provided the assessee pays a cost of Rs. 50,000.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653123 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAPIL MANDAL
• Keywords: Opportunity of being heard
• Section: 133(6)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA No. 183/KOL/2025 (Assessment Year: 2011-12) Lambodar Distributors Private Limited Asha Chambers 6B, Bentick Street, Room No.25, Kolkata-700001, West Bengal Vs. ITO, Ward 10(2) Aaykar Bhavan, P-7 Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AABCL1158Q Assessee by : None Revenue by : Shri Kapil Mandal, DR Date of hearing: 17.06.2025 Date of pronouncement: 18.06.2025 O R D E R PER GEORGE MATHAN, JM: This is an appeal preferred by the assessee against the order of the ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/NFAC/S/250/2024-25/1071270816(1) dated 16.12.2024 for the AY 2011-12. 02. None represented on behalf of the assessee and Shri Kapil Mandal, Sr. DR represented on behalf of the revenue. 03. It was submitted by the ld. Sr. DR that in the course of the assessment the ld. AO has made an addition representing cash credits. It was the submission that before the ld. AO no reply had been filed by the assessee. It was also the submission that there was no representation before the ld. CIT (A). It was the submission that even before the Tribunal no one has appeared. We vehemently support the order of the ld. CIT (A). Page | 2 ITA No. 183/KOL/2025 Lambodar Distributors Private Limited; A.Y. 2011-12 04. We have considered the submissions and perused the orders of the lower authorities. A perusal of the assessment order clearly shows that the assessee has not provided any details before the ld. AO and even the 133(6) notice issued by the ld. AO has remained unanswered. A perusal of the order of ld. CIT (A), more specifically at para 13 shows that six opportunities have been given to the assessee and other than seeking adjournment, no supporting documents have been filed. However, in the interest of justice and so as to grant the assessee another opportunity to substantiate its case and produce evidences the issues in this appeal are restored to the file of the ld. CIT (A) for re- adjudication after granting the assessee adequate opportunity of being heard. This is subject to a cost of Rs.50,000/-(Rupees Fifty Thousand only) by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within 60 days from the date of this order. The assessee shall upload the evidence of payments of the cost at the time of hearing. Should the assessee not pay the cost within the time specified or not provide the prove of payment before the ld. CIT (A) at the time of hearing the order of ld. CIT (A) shall stands confirmed. 05. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 18.06.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 18.06.2025 Sudip Sarkar, Sr.PS Page | 3 ITA No. 183/KOL/2025 Lambodar Distributors Private Limited; A.Y. 2011-12 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "