SUSHOBHAN PRAMANIK,PURBA MEDINIPUR V. ITO, WARD 27(3), , HALDIA

ITA 1136/KOL/2025

AI Insights

This case involves an appeal by Sushobhan Pramanik against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2018-19. The primary issue arose from the assessee's failure to provide necessary details during the assessment proceedings, leading to an addition of Rs.1,23,98,885 to his income, attributed to unverifiable cash deposits in his bank account. Both the Assessing Officer and the CIT(A) did not receive adequate representation or documentation from the assessee, resulting in an ex-parte decision. The Income Tax Appellate Tribunal (ITAT) in Kolkata decided to remand the case back to the Assessing Officer, emphasizing the need for a fair opportunity for the assessee to substantiate his claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772392 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHANTA SAHA
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1136/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Sushobhan Pramanik, Bahichard, Tamluk, Purba Medinipur, West Bengal Vs ITO, Ward-27(3), Haldia PAN No. :BXUPP 0710 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D. Shah, AR रधजस्व की ओर से /Revenue by : Shri Sushanta Saha, Addl. CIT सुनवाई की तारीख / Date of Hearing : 31/07/2025 घोषणा की तारीख/Date of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, AM : This is an appeal filed by the assessee against the order dated 23.02.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. 2. At the outset, we observe that the assessee has not furnished the details as called for by the Assessing Officer during the course of assessment proceedings resulting into addition of Rs.1,23,98,885/- by the Assessing Officer on account of cash deposited by the assessee in his bank account, which according to the Assessing Officer remained unverifiable. Similarly before the ld. CIT(A) the assessee did not appear and the appellate order came to be passed ex-parte without taking into consideration on merit of the case. In these circumstances, it would meet the ends of justice, if one more opportunity is granted to the assessee to submit the details to substantiate its case before the Assessing Officer. Consequently, we restore the issues involved in the present appeal to the Printed from counselvise.com ITA No.1136/KOL/2025 2 file of Assessing Officer with a direction to decide afresh after affording sufficient opportunity of hearing to the assessee. We also direct the assessee to cooperate in the readjudication proceedings. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/08/2025. Sd/- (PRADIP KUMAR CHOUBEY) Sd/- (RAJESH KUMAR) न्यधनयक सदस्य / JUDICIAL MEMBER लेखा सदस्य/ ACCOUNTANT MEMBER कोलकाता Kolkata; ददनाांक Dated 26/08/2025 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// Printed from counselvise.com "