PUSHPMALA DISTRIBUTORS PVT. LTD. ,KOLKATA V. ITO,WD-9(3),KOLKATA. , KOLKATA

ITA 775/KOL/2023

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Pushpmala Distributors Pvt. Ltd. appealed against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, which had dismissed their appeal in limine for the Assessment Year 2012-13. The original assessment by the Income Tax Officer added an amount of Rs. 2,64,25,000 as undisclosed income under section 68 of the Income Tax Act due to non-compliance with summons under section 131(1). The CIT(A) upheld this decision without discussing the merits, as the assessee failed to appear. The Tribunal, after hearing the Departmental Representative and reviewing the orders, decided to restore the matter to the CIT(A) for a decision on merits, contingent upon the assessee's appearance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35984 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(2); 68

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. 775/Kol/2023 Assessment Year: 2012-13 Pushpmala Distributors Pvt. Ltd. (PAN: AAGCP 0993 E) Vs. ITO, Ward-9(3), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 24.02.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 17.03.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से None For the revenue / राजèव कȧ ओर से Shri Sailen Samadder, 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 (Appeal)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 29.05.2023 for AY 2012-13. 2 I.T.A. No. 775/Kol/2023 Assessment Year: 2012-13 Pushpmala Distributors Pvt. Ltd. 2. The case was called out but none appears on behalf of the assessee. It appears from the order sheet that in the earlier date also the assessee was not appeared. The Bench has decided to dispose of this case after hearing the Ld. D.R. 3. The Ld. D.R has submitted that the assessee neither submitted any response before the AO nor before the Ld. CIT(A). The submission of the Ld. D.R is that since the assessee was completely non-vigilant hence the order passed by the AO should be confirmed. 4. Upon hearing the submission of Ld. DR, we have perused the order of the AO and the Ld. CIT(A). The case of the assessee as it reveals from the assessment order that for AY 2012-13 the assessee filed return of income by declaring total income of Rs. 5,400/-. The case of the assessee was selected for scrutiny, notices issued u/s 143(2) was issued, in response to the notice that the assessee company filed certain primary details but when summons u/s 131(1) was issued there was no compliance to the summon, as a result of which, an amount of Rs. 2,64,25,000/- declared as undisclosed u/s 68 of the Act and added in the income of the assessee. Aggrieved by the said order the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed in limine without discussing into the merit of the case as the assessee did not appear before the Ld. CIT(A). 5. We have perused the order of Ld. CIT(A) and find that since there was no response to the notices issued to the assessee, Ld. CIT(A) has confirmed the order of AO and dismissed the appeal. There was no discussion by the Ld. CIT(A) on the merit of the case. Since the appeal of the assessee has been dismissed by the Ld. CIT(A) in limine not on merit, we are inclined to restore the appeal of the assessee before the Ld. CIT(A) to pass an order afresh on merit and if the assessee appears before him, the order shall be passed after hearing the assessee. 3 I.T.A. No. 775/Kol/2023 Assessment Year: 2012-13 Pushpmala Distributors Pvt. Ltd. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 17th March, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 17th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Pushpmala Distributors Pvt. Ltd., 70, Nalini Seth Road, Burrabazar, 1st Floor, Kolkata-700007. 2. Respondent – ITO,Ward-9(3), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "