MALAY DEY ,ALIPURDUAR V. A.O., WARD 2(3), , ALIPURDUAR

ITA 1055/KOL/2025

AI Insights

This case involves an appeal by Malay Dey against the order of the National Faceless Appeal Centre, Delhi, concerning the assessment year 2019-20. The primary issue was the alleged suppression of turnover by the assessee, which was reported by the DDIT (Inv), Jalpaiguri. The assessee was accused of not including a turnover of \\u20b954,54,297 in his returns. Despite multiple opportunities, the assessee failed to provide any explanation or representation regarding this suppression at various stages of the assessment and appeal process. The tribunal, after considering the repeated adjournments and lack of representation, decided to dismiss the appeal on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781938 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Appeal Filed On: 19-05-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN
• Assessee Lawyers: RAJEEV MUKHERJEE

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA No. 1055/KOL/2025 (Assessment Year: 2019-20) Malay Dey Arabindanagar (Beltala), Alipurduar, P.O.& Dist. Alipurduar-736122 West Bengal Vs. Assessing Officer, Assessment Unit, Income Tax Department New Town, College Road, Alipurduar, Ward No.2(3), P.O. & Dist. Alipurduar, West Bengal (Appellant) (Respondent) PAN No. AIOPD6705B Assessee by : Shri Rajeev Mukherjee, AR Revenue by : Shri Sallong Yaden, DR Date of hearing: 29.10.2025 Date of pronouncement: 29.10.2025 O R D E R PER GEORGE MATHAN, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] in appeal no. ITBA/NFAC/S/250/2024-25/1073766567(1) dated 27.02.2025 for the A.Y. 2019-20. 02. Shri Rajeev Mukherjee represented on behalf of the assessee and Shri Sallong Yaden represented on behalf of the Revenue. 03. The ld. AR submitted that the appeal of the assessee is delayed by 19 days. The assessee has filed the necessary affidavit for condonation of delay. Further, the ld. Counsel for the assessee sought adjournment Printed from counselvise.com Page | 2 ITA No. 1055/Kol/2025 Malay Dey A.Y. 2019-20 stating that time is required for filing details. The adjournment request is denied. 04. It was informed to the ld. AR that the assessment itself is ex-parte assessment and even before the ld. CIT (A) no representation has been made. Consequently, obviously no details can now be produced before the Tribunal. As the assessee has given sufficient cause for delay, the delay in filing the appeal before the Tribunal is condoned and the appeal is disposed off on merits. 05. A perusal of the facts in the present case clearly shows that there is a verification report of the DDIT (Inv), Jalpaiguri and the assessee had been asked to explain the suppress the turnover of ₹54,54,297/-. The return has also not been filed by the assessee. Perusal of the assessment order also clearly shows that the assessee has admitted that the amount of ₹54,54,297/- has been erroneously not included in the turnover. As the assessee has not been able to give any explanation in regard to such suppress of the turnover before the ld. AO nor before the ld. CIT (A) and nothing has been provided before this Tribunal and also considering the fact that this appeal has been filed by the assessee and it has been posted for hearing on more than six occasions and the assessee has not been able to show any justification. The appeal filed by the assessee stands dismissed. 06. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 29.10.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 29.10.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 1055/Kol/2025 Malay Dey A.Y. 2019-20 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 Printed from counselvise.com "