SELVEL ENKON PROJECTS,KOLKATA V. DCIT, CIRCLE 29, KOLKATA

ITA 807/KOL/2025

AI Insights

The case involves Selvel Enkon Projects appealing against the orders of the Commissioner of Income Tax (Appeals)- NFAC, Delhi, for the assessment years 2009-10 to 2012-13 & 2014-15. The primary issues in the appeals were related to the disallowance of excess depreciation and certain expenditures claimed by the assessee. The Income Tax Officer (ITO) had made these disallowances, which were upheld by the CIT(A). The assessee argued that they were not given a fair opportunity to present their case at the CIT(A) level due to non-communication by their employees, leading to the tribunal's decision to remit the case back for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669443 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Bad and doubtful debts; Depreciation; Competent authority
• Section: 148

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.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 to 2012-13 & 2014-15 Selvel Enkon Projects (PAN: ABMFS 0398 A) Vs. DCIT, Circle-29, Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 19.06.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 25.06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Arvind Agrawal , Advocate For the revenue / राजèव कȧ ओर से Shri S. B. Chakraborthy, Sr. D.R, JCIT 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)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] for AY 2009-10 to 2012-13 & 2014-15 respectively. In all the appeals, issues are common, hence taken up together for disposal by taking ITA No. 807/Kol/2025 for AY 2009-10 as a lead case. 2 I.T.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 2012-13 & 2014-15 Selvel Enkon Projects 2. It appears from the report of the registry that the appeal has been filed after a delay of 413 days for this the assessee has filed condonation petition., which are as follows- 3 I.T.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 2012-13 & 2014-15 Selvel Enkon Projects 4 I.T.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 2012-13 & 2014-15 Selvel Enkon Projects On perusal of the condonation petition, the reason for delay in filing the appeals seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed return of income for AY 2009-10 declaring loss of Rs. 14,26,640/-. Later the assessee revised the return of income declaring loss of Rs. 6,10,533/-. The AO, after recording the reasons and taking approval from the competent authority, issued notice u/s 148 and in response to the same, the assessee filed return. The AO after considering the reply of the assessee, disallowed an amount of Rs. 71,24,646/- on account of excess depreciation. The AO has further made disallowance u/s 40a(ia) of an amount of Rs. 10,00,666/- claimed by the assessee as expenditure. The AO has also further made disallowance of consultancy charges and bad debts and assessed the net taxable income at Rs. 86,40,580/-. 4. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 5. The Ld. A.R instead of arguing into the merit of the case has only prayed that the appeal of the assessee be remitted back to the file of Ld. CIT(A) as the assessee could not file any submission nor file any documentary evidences before the Ld. CIT(A) and the Ld. CIT(A) has passed an order in absence of the assessee’s submission and evidences, so interest of justice demands to remit the appeals of the assessee to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee. The Ld. A.R has submitted that reason of non- appearance before the CIT(A) is that the employees of the partnership firm whose mail-ID and mobile number were shown in the e-portal, in fact they did not communicate regarding the notices or the date of hearing to the assessee, as a result of which, the assessee could not be able to appear before the Ld. CIT(A). 5 I.T.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 2012-13 & 2014-15 Selvel Enkon Projects 6. Contrary to that the Ld. D.R supports the impugned order. 7. Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the Ld. CIT(A) and find that the Ld. CIT(A) has confirmed the order of AO when in spite of several opportunities given to the assessee, the assessee failed to submit documents or submission before him. The Ld. CIT(A) in its order has held that during the course of appellate proceedings the assessee has been allowed multiple opportunities, however, no submission has been made so far. Before us, the Ld. A.R by filing an Affidavit (as discussed above) has stated that the employees of the partnership firm whose mail-ID and mobile number were shown in the e-portal due to reason best known to them, did not communicate and according to him, due to non- cooperative of the person who were responsible for looking after the income tax matter, the appeal has been dismissed and in consonance a penalty order was passed. 8. Keeping in view, the submission made by the assessee as well as going over the order passed by the Ld. CIT(A), and for the interest of justice, we are inclined to restore the appeals of the assessee before the Ld. CIT(A) for fresh adjudication after hearing the assessee. All the appeals of the assessee are remitted back to the file of Ld. CIT(A) for fresh adjudication. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 25th 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: 25th June, 2025 SM, Sr. PS 6 I.T.A. Nos. 807 to 811/Kol/2025 Assessment Years: 2009-10 2012-13 & 2014-15 Selvel Enkon Projects Copy of the order forwarded to: 1. Appellant- Selvel Enkon Projects, 32, Pramatha Choudhuri Sarani, New Alipore- 700053 2. Respondent – DCIT, Circle-29, 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 "