VASUNDHARA FLORICULTURE LTD.,KOLKATA V. DCIT, CC 3(4), KOLKATA

ITA 2363/KOL/2025

AI Insights

This case involves an appeal filed by the revenue against the order passed by the ld. CIT(A), Kolkata-21, for the assessment year 2015-2016. The appeal was initially dismissed ex-parte, leading to the revenue's appeal. The main contention was the non-production of necessary documents by the assessee, specifically confirmations regarding creditors, which was required by both the Assessing Officer (AO) and the CIT(A). The tribunal decided to restore the matter to the CIT(A) to allow the assessee another opportunity to present the required documents and substantiate their claims.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829614 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 22-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside; 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.2363/KOL/2025 (नििाारण वर्ा / Assessment Year :2015-2016) Vasundhara Floriculture Limited, 12, Ambassador Apartment, 61A, Park Street, Kolkata-700016 Vs DCIT, CC-3(4), Kolkata PAN No. :AACCV 2850 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Manish Tiwari, AR राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / O R D E R This is an appeal filed by the revenue against the order dated 08.09.2025, passed by the ld.CIT(A), Kolkata-21, for the assessment year 2015-2016. 2. It was submitted by the ld AR that the appeal of the assessee has been dismissed by the ld. CIT(A) ex-parte. It was, thus, prayer that the issues may be restored to the file of ld. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings. 3. 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. 4. We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that Printed from counselvise.com ITA No.2363/KOL/2025 2 the assessee had not produced the confirmation in regard to the creditors before the AO and ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ 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// Printed from counselvise.com "