SURAJ INTERNATIONAL,KOLKATA V. D.C.I.T., CIRCLE - 34, KOLKATA

ITA 2518/KOL/2024

AI Insights

Suraj International appealed against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, which had confirmed the assessment made by the Assessing Officer for the Assessment Year 2012-13. The assessee had declared a total income of Rs. 29,18,150, which was significantly increased by the Assessing Officer through various additions and disallowances, leading to a total assessed income of Rs. 74,38,430 after adjusting for carry forward business loss. The CIT(A) dismissed the appeal due to non-compliance by the assessee, without discussing the merits. The Tribunal, upon hearing, decided to remit the case back to the CIT(A) for a fresh examination on merits, emphasizing the need for the assessee to cooperate in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396525 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Depreciation; Sale consideration of property below Jantri Value; TDS; Rule 8D
• Section: 143(3); 142(1); 14A; 50C

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. 2518/Kol/2024 Assessment Year: 2012-13 Suraj International (PAN: AAMFS 3076 J) Vs. DCIT, Circle-34, Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 13.05.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 26.05.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Aakash Bansal, AR For the revenue / राजèव कȧ ओर से Shri Kapil Mandal, Addl. 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 21.10.2024 for AY 2012-13. 2 I.T.A. No. 2518/Kol/2024 Assessment Year: 2012-13 Suraj International 2. Brief facts of the case of the assessee is that the assessee filed its return of income for AY 2012-13 declaring total income of Rs. 29,18,150/-. The case of the assessee has been selected for scrutiny, notices u/s 143(2) and 142(1) were issued and response to the same, the Ld. A.R of the assessee submits the details and evidence. The AO after considering the submission made by the AR computed the income of the assessee as under: Total income as per return Rs. 29,18,150/- Add: i) Addition u/s 50C Rs. 28,10,344/- ii) Disallowance u/s 14A read with Rule 8D Rs. 7,92,190/ iii) Disallowances of interest on TDS and Insurance Policy Rs. 4,37,667/- iv) Disallowances of depreciation on motor car Rs. 1,57,949/- v) Addition due to undisclosed contractual receipt Rs. 5,64,000/- Rs. 47,62,150/- Gross Total income Rs. 76,80,300/- Less: Carry forward business loss of AY 2011-12 [As per order u/s 143(3) dated 21.02.2014 for AY 2011-12] Rs. 2,41,870/- Total assessed income Rs. 74,38,430/- R/o u/s 288A Rs. 74,38,430/- 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 as there was no compliance on behalf of the assessee. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 3 I.T.A. No. 2518/Kol/2024 Assessment Year: 2012-13 Suraj International 4. The Ld. A.R instead of arguing into the merit of the case has only prayed that the assessee has to be given an opportunity to place its case before the Ld. CIT(A) as the order passed by the Ld. CIT(A) is an ex-parte order when there was no compliance on behalf of the assessee. The Ld. A.R prayed for an opportunity for place its case before the Ld. CIT(A). 5. Contrary to that the ld. D.R though supports the impugned order but did not raise any objection in remitting back the appeal of the assessee before the Ld. CIT(A). 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of CIT(A) and find that the Ld. CIT(A) has confirmed the order of AO when there was non-compliance on behalf of the assessee. There was no discussion on the merit of the case. 7. Keeping in view the order passed by the Ld. CIT(A) and for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(A) for fresh adjudication. The assessee is directed to co-operate in the proceedings. The order passed by the AO confirmed by the Ld. CIT(A) is hereby set aside. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 26th May, 2025 Sd/- Sd/- (Sanjay Awasthi /संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 26th May, 2025 SM, Sr. PS 4 I.T.A. No. 2518/Kol/2024 Assessment Year: 2012-13 Suraj International Copy of the order forwarded to: 1. Appellant- Suraj International, 5, Amratolla Street, Burabazar, Kolkata- 700001 2. Respondent – DCIT, Circle-34, 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 "