SANDEEP AGARWAL,ALIPURDUAR V. DCIT, CENTRAL CIRCLE 3(1), , KOLKATA

ITSSA 40/KOL/2025

AI Insights

The case involves appeals by Sandeep Agarwal against the orders of the Learned Commissioner of Income Tax (Appeals) - 21, Kolkata, for the assessment years 2013-14, 2014-15, 2016-17, and 2017-18. The appeals were consolidated, with I.T.(S.S.)A. No. 37/Kol/2025 for AY 2013-14 taken as the lead case. The primary issue arose from a search and seizure operation under section 132 of the Income Tax Act, which uncovered undisclosed cash, jewelry, and documents at the assessee's premises. The Assessing Officer (AO) added undisclosed income to the assessee's declared income based on the impounded materials, leading to a higher assessed income. The assessee's appeals were initially dismissed by the CIT(A) due to non-compliance and failure to produce evidence. The Tribunal, considering the submissions and the principles of natural justice, decided to remit the case back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706111 (ITAT-KOLKATA)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Search and seizure
• Section: 132

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी राक ेश ͧमĮ, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member] I.T.(S.S).A. Nos. 37 to 40/Kol/2025 Assessment Years2013-14, 2014-15, 2016-17 & 2017-18 Sandeep Agarwal (PAN: AGSPA 0709 J) Vs. DCIT, Central Circle-3(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 24.06.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 30 .06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Sujit Basu, A.R Smt. Paramita Guha, AR For the revenue / राजèव कȧ ओर से Shri Sanat Kumar Raha, CITDR ORDER / आदेश Per Pradip Kumar Choubey, JM: These are the appeals preferred by the assessee against the separate orders of learned Commissioner of Income Tax (Appeals)- 21, Kolkata (hereinafter referred to as the Ld. CIT(A)] for AY 2013-14, 2014-15, 2016-17 & 2017-18 respectively. Since in 2 I.T.(S.S.)A. Nos. 37 to 40/Kol/2025 Assessment Years: 2013-14, 2014-15, 2016-17 & 2017-18 Sandeep Agarwal all the appeals, issues are common, hence taken up together for disposal by taking IT(S.S)A No. 37/Kol/2025 for AY 2013-14 as a lead case. 2. Brief facts of the case of the assessee are that the assessee filed return of income declaring total income of Rs. 8,82,269/- after claiming deduction of Rs. 10,000/- under Chapter VIA. A search and seizure u/s 132 was conducted against Bajrang Lal Agarwal & Ors. Group of cases. In the course of search and seizure cash and jewellery and various documents were found from the premises of the assessee, the assessee was asked to explain the ownership and source of cash and jewellery and other valuable documents found during the course of search. The assessee was asked to file reply. The submission made by the assessee has been perused from the impounded material from the business premises of the assessee, it is found that in the impounded materials, there are certain entries which has not been explained by the assessee. The AO after considering the submission of the assessee total income of the assessee has been computed as under: Total income as per return dated 01.10.2019 Rs. 14,29,666/- Add: U/s 69A Rs. 4,57,483/- Add: Undisclosed income Rs. 4,98,993/- Assessed income Rs. 23,86,142/- Rounded off u/s 288A Rs. 23,86,140/- 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 when the assessee failed to produce any evidence and remained non-compliance. 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 assessee has been given an opportunity to place his case before the Ld. CIT(A) as the order passed by the Ld. CIT(A) when there was no response on behalf of the assessee. His prayer is that the interest of justice demands to provide an opportunity to the assessee to place his case in all the four appeals as all the four appeals have been 3 I.T.(S.S.)A. Nos. 37 to 40/Kol/2025 Assessment Years: 2013-14, 2014-15, 2016-17 & 2017-18 Sandeep Agarwal dismissed by the Ld. CIT(A) when the assessee could not be able to appear before the Ld. CIT(A). 5. Contrary to that the Ld. D.R through supports the impugned order but did not raise any objection in remitting the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication. 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the lower authorities and find that the Ld. CIT(A) has confirmed the order of AO when the assessee remained non-compliant and failed to produce any evidence. 7. Keeping in view the order passed by the Ld. CIT(A), considering the submission made by the Ld. A.R and for the interest of justice, we are inclined to remit all the four appeals of the assessee to the file of Ld. CIT(A) with a direction to pass a fresh order after affording an opportunity to the assessee. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 30th June , 2025 Sd/- Sd/- (Rakesh Mishra /राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 30th June, 2025 SM, Sr. PS 4 I.T.(S.S.)A. Nos. 37 to 40/Kol/2025 Assessment Years: 2013-14, 2014-15, 2016-17 & 2017-18 Sandeep Agarwal Copy of the order forwarded to: 1. Appellant- Sandeep Agarwal, Laxmi Niwas, Link Road, Jaigaon, P.O. Jaigaon, Dist- Alipurduar-736182 2. Respondent – DCIT, Central Circle-3(1), Kolkata 3. Ld. CIT(A)- 21, Kolkata 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "