SANJAY SINGH,KOLKATA V. ITO, NFAC, DELHI, KOLKATA

ITA 985/KOL/2024

AI Insights

This case involves an appeal by Sanjay Singh against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, concerning the assessment year 2021-22. The primary issue arose from the addition of Rs. 19,93,92,240 to the assessee's returned income of Rs. 7,68,720, which was assessed by the Assessing Officer. The CIT(A) dismissed the appeal due to the non-participation of the assessee in the appellate proceedings. The Tribunal noted the non-compliance of the assessee at multiple stages but decided to remand the case back to the CIT(A) for a thorough examination of the grounds raised by the assessee in his statement of facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315483 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 985/Kol/2024 Assessment Year: 2021-22 Sanjay Singh (PAN: FVYPS 1515 Q) Vs. ITO, NFAC, Delhi Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 01.05.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 15.05.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से None For the revenue / राजèव कȧ ओर से Shri Praveen Kishore, CIT DR 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 04.03.2024 for AY 2021-22. 2 I.T.A. No. 985/Kol/2024 Assessment Year: 2021-22 Sanjay Singh 2. None appeared on behalf of the assessee. On perusal of previous order we find that that the assessee was remain absent. Keeping in view the previous order, we feel it necessary to dispose of this appeal after hearing the Ld. D.R as well as going over the material placed on record. 3. The Ld. D.R submitted before us that the assessee was also non-compliant before the Ld. CIT(A) and here in also he is non-compliant so appeal of the assessee should be dismissed. 4. We have gone through the order passed by the Ld. CIT(A) and find that the assessee being proprietor of his proprietorship concern, filed its return of income for AY 2021-22 showing total income of Rs. 7,68,720/-. Assessing Officer vide assessment order made an addition of Rs. 19,93,92,240/- to the returned income of the assessee and assessed total income of Rs 20,01,60,960/-. The assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed by observing that AR has refrained from participating in appellate proceedings. Being aggrieved by and dissatisfied assessee preferred appeal before the tribunal. 5. On perusal of the order of AO, we find that the during assessment proceedings assessee failed to furnish any information with respect to purchases. The order passed by the Ld. CIT(A) is an ex-parte order as it has been held by the CIT(A) that in spite of giving ample opportunity appellant has refrained from participating. Before us also assesse after filing appeal became non vigilant though a statement of facts is in the record. On perusal of the statement of facts we find that asseesse has challenges the addition on various grounds that needs to be scrutinized by the lower authorities, as a result of which, we restored the appeal of the assessee to the file of CIT(A) to pass a fresh order after providing an opportunity to the assessee. At the same time, we direct the assessee to cooperate in the proceedings, if he fails, the Ld. CIT(A) is at liberty to pass order on merit. The order passed by the CIT(A) is here by set aside. The appeal of the assessee is remitted back to the file of the CIT(A). 3 I.T.A. No. 985/Kol/2024 Assessment Year: 2021-22 Sanjay Singh In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 15th May, 2025 Sd/- Sd/- (Sanjay Awasthi /संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 15th May, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Sanjay Singh, 83, Nimtalla Ghat Street, Kolkata-700006 2. Respondent – ITO, NFAC, Delhi 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 "