SHREE RUKMINI INTERNATIONAL,KOLKATA V. ITO,WARD-44(2), KOLKATA

ITA 129/KOL/2025

AI Insights

The case involves Shree Rukmini International, a commission agent for M/s Indorama Synthetics (I) Ltd., who appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-2019. The primary contention was regarding the business promotion expenses claimed by the assessee, which the AO had questioned due to the absence of supporting invoices. The CIT(A) upheld the AO's decision, leading to the present appeal. The Tribunal, considering the circumstances and the submissions, decided to restore the matter to the AO for a fresh assessment, allowing the assessee another opportunity to substantiate their claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707099 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 16-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADHUMITA DAS
• Assessee Lawyers: ANIL KOCHAR
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.129/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Shree Rukmini International, 12B, Madan Chatterjee Lane, Ram Mandir, Kolkata Vs ITO, Ward-44(2), Kolkata PAN No. : AAMFS 1247 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Anil Kochar, AR राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr.DR सुनवाई की तारीख / Date of Hearing : 09/07/2025 घोषणा की तारीख/Date of Pronouncement : 09/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 06.12.2024 in DIN & Order No.ITBA/NFAC/S/250/2024-25/1070982839(1) for the Assessment Year 2018-2019. 2. Shri Anil Kochar, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue. 3. It was the submission by the ld. AR that that the assessee is a commission agent for M/s Indorama Synthetics (I) Ltd. manufacturing of synthetic yarn. It was the submission that the assessee had received commission income of merely Rs.189 crores during the impugned assessment year and the assessee had incurred business promotion expenses of Rs.11,88,000/- during the impugned assessment year. It was the submission that the AO had questioned the same but the assessee was unable to produce the invoices supporting the bills etc. to substantiate its ITA No.129/CTK/2025 2 claim. It was the submission that before the ld. CIT(A) also the supporting documents could not be furnished. It was the submission that payments have been made by the credit cards and debit cards. It was the submission that the issues in this appeal may be restored to the file of the ld. AO so that the assessee would be in a position to provide all the details as required for. 4. In reply, ld. Sr. DR vehemently relied on the order of the ld. CIT(A). It was the submission that no details have been produced before both the authorities below. 5. I have considered the rival submissions. A perusal of the assessment order in the present case clearly shows that the AO has asked for the details of the bills etc. The assessee has not produced the same before the AO or before the ld. CIT(A). The assessee has now placed before me again only the ledger copy and the profit and loss account in respect of the impugned assessment year and the earlier assessment years. The bills have also not been placed before me. While questioning before about the bills, ld. AR submitted that he may be given one opportunity to produce the same before the AO. In these circumstances, giving credence to the statement of the ld. AR, the issues in this appeal are restored to the file of the ld. AO for de novo assessment after granting the assessee adequate opportunity of being heard. ITA No.129/CTK/2025 3 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 09/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : sआदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "