SAHYOG VANIJYA LIMITED,KOLKATA V. I.T.O., WARD-11(4), KOLKATA

ITA 1995/KOL/2024

AI Insights

The case involves Sahyog Vanijya Pvt. Ltd., which appealed against the order of the National Faceless Appeal Centre (CIT(A)) for the assessment year 2012-13. The primary contention arose from the addition of Rs.15,00,000 as unexplained income under Section 69A of the Income-tax Act, 1961, due to non-compliance with notices during the assessment proceedings. The Tribunal noted the assessee's failure to appear and comply with the notices at various stages, leading to the initial addition of unexplained income. The CIT(A) upheld the Assessing Officer's decision without adequately considering the assessee's submissions. The Tribunal, after hearing the Departmental Representative and reviewing the materials, decided to remand the case for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717565 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 148; 142(1); 133(6)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1995/Kol/2024 Assessment Year: 2012-13 Sahyog Vanijya Pvt. Ltd.………………..……..…………………....Appellant 83, Shivam Apartments, S C Road, Barat Lake Town, Kol, W.B – 700069. [PAN: AAMCS5398C] vs. ITO, Ward-11(4), Kolkata……………....…..………………….…..... Respondent Appearances by: None appeared on behalf of the appellant. Smt. Sima Das Biswas, JCIT- Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 12, 2025 Date of pronouncing the order : August 12,2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 25.05.2023 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012–13. 2. At the outset, the Registry informed that there is a delay of 428 days in filing the instant appeal. The assessee has filed application for condonation of such delay citing valid and proper reasons. After considering the averments made in the application, we condone the delay in the appeal. 3. Brief facts of the case are that the assessee has filed return of income for the assessment year 2012-13 declaring total loss of Rs.591/- . On information received from ITO, (Inv.), Unit-1, Kolkata that the Printed from counselvise.com I.T.A. No.1995/Kol/2024 Sahyog Vanijya Pvt. Ltd 2 assessee company had received Rs.20,00,000/- during the F.Y 2011-12 routed through the bank account of M/s Ram Enterprises, a proprietorship concern. Notice u/s 133(6) was issued to the proprietorship concern to submit details of bank, source of income, audited balance sheet etc., however, there was no compliance to the said notice. Later, the case of the assessee was reopened u/s 147 by issuing notice u/s 148 and in response to the said notice, the assessee filed its return of income declaring loss of Rs.12291. Thereafter, notices u/s 143(2) and 142(1) of the Act were issued to the assessee to furnish necessary details to prove the source. Further, the Assessing Officer found that the assessee had also received Rs.15 lakhs from Rishikesh Tradecom Pvt. Ltd. routed through the account of the said M/s Sri Ram Enterprises. As the assessee made no compliance to the notices issued by the Assessing Officer during the assessment proceedings, therefore, the Assessing Officer completed the assessment by making addition of Rs.15,00,000/- u/s 69A of the Act as unexplained income assessing total income of the assessee at Rs.15,09,120/-: 4. Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A), where the ld. CIT(A) passed an order by simply upholding the order of the Assessing Officer by dismissing the appeal of the assessee. 5. Aggrieved by the above order, the assessee is in appeal before this Tribunal raising various grounds. However, despite sending notices of hearing by the Registry, no one has put in appearance on behalf of the assessee, therefore, with the assistance of the ld. DR, we heard this matter. Printed from counselvise.com I.T.A. No.1995/Kol/2024 Sahyog Vanijya Pvt. Ltd 3 6. The ld. DR stated that the assessee is a habitual defaulter and did not comply to the notices issued by the lower authorities, therefore, the appeal of the assessee may be dismissed in limine. 7. We, after hearing the ld. DR and perusing the materials available on record, find that in the present case, since the impugned order of the ld. CIT(A) did not consider the submission made by assessee, therefore, in the interests of justice, it is necessary to remand the whole issue to the file of the ld. CIT(A) with a direction to re-examine the issue on merits after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with the notices issued by the ld. CIT(A) as and when asked for without any fail and in case, the assessee failed to appear in remand proceedings, the ld. CIT(A) may pass a speaking order in accordance with law on the basis of materials available on record. 8. In terms of the above, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 12th August, 2025. Sd/- Sd/- [Sanjay Awasthi] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 12.08.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com I.T.A. No.1995/Kol/2024 Sahyog Vanijya Pvt. Ltd 4 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "