VIJAY KUMAR KEJRIWAL,DEOGHAR V. INCOME TAX OFFICER WARD 31(1), KOLKATA

ITA 1682/KOL/2024

AI Insights

This case involves an appeal by Vijay Kumar Kejriwal against an order from the CIT(A)-1, Jaipur, concerning the assessment year 2017-2018. The primary issue was the addition of Rs. 3,35,000 to the assessee's income, which was attributed to an undisclosed bank account with SBI. Despite multiple hearings, the assessee failed to appear or provide any supporting documents to contest the addition. The Tribunal, after considering the lack of evidence and representation from the assessee, dismissed the appeal, affirming the lower authorities' decisions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828400 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 09-08-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY

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.1682/KOL/2024 (नििाारण वर्ा / Assessment Year :2017-2018) Vijay Kumar Kejriwal, Jhousagarihi, Near Doodh Kothi, Deoghar, Kolkata-700071 Vs ITO Ward-31(1), Kolkata PAN No. :AESPK 4010 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None 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 assessee against the order dated 11.06.2024, passed by the ld.Addl/JCIT(A)-1, Jaipur for the assessment year 2017-2018. 2. None represented on behalf of the assessee. 3. The only issue in the assessee’s appeal is in regard to an addition of Rs.3,35,000/- made in assessment order in respect of one bank account with SBI which had not been disclosed by the assessee. The appeal has been filed on 16/08/2024. The appeal has been posted for hearing on multiple occasions, being 11/09/2024, 27/11/2024, 19/12/2024, 13/02/2025, 26/06/2025, 07/08/2025, 16/09/2025, 25/11/2025, 06/01/2026 and even today i.e. on 13/01/2026. On none of these dates the assessee has taken any action to represent his case, neither has the assessee filed any documents in support of his claim. As there is no evidence produced by the assessee in support of the assessee’s claim, I am of the view that Printed from counselvise.com ITA No.1682KOL/2024 2 the findings of the ld.AO and that of the ld. CIT(A) are on right footing which does not call for any interference and, thus, the appeal of the assessee stands dismissed. 4. In the result, appeal of the assessee is dismissed. 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 "