SPRING MARKETING PVT. LTD.,KOLKATA V. I.T.O., WARD - 7(1), KOLKATA, KOLKATA

ITA 1145/KOL/2024

AI Insights

This case involves an appeal by Spring Marketing Pvt. Ltd. against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2012-2013. The primary contention was that the AO made additions without considering relevant documents provided by the assessee, which were also not considered by the CIT(A). The assessee requested the Tribunal to take the documents on record and restore the matter to the AO for a fresh decision. The revenue argued that the assessee was given proper opportunities to present the documents, which were not availed. The Tribunal, after considering the submissions and the additional evidence presented, decided to restore the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313020 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUSANTA SHAH
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1145/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2012-2013) Spring Marketing Pvt. Ltd. 114/1A, Cotton Street, 1st Floor Burrabazar, Kolkata-700004 Vs ITO-7(3), Kolkata PAN No. :AANCS 0185 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Susanta Shah, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/05/2025 घोषणा की तारीख/Date of Pronouncement : 01/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 12.06.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053671526(1), for the assessment year 2012-2013. 2. Shri Miraj D Shah, AR appeared on behalf of the assessee. Shri Susanta Shah, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld AR that the AO has made additions without considering the relevant documents produced by the assessee. It was also submitted that those documents were also placed before the ld. CIT(A), however, the ld. CIT(A) without considering the same, dismissed the appeal of the assessee. It was the submission of the ld. AR that the assessee is ITA No.1145/KOL/2024 2 having all the documents in respect of his claim, which are filed before the Tribunal and prayed that the same may be taken on record. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh enabling the assessee to file the relevant documents to substantiate his claim before the ld. AO. 4. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), it clearly shows that the assessee also could not provide required documentary evidence to substantiate his case before the ld. CIT(A), however, the assessee produced additional evidence before us, which are taken on record in respect of his claim. In view of the above, in the interest of justice, on the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the documentary evidence to substantiate his case during the course of readjudication proceeding before the AO positively. ITA No.1145/KOL/2024 3 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/05/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "