VINOD BHANDARI,KOLKATA V. ACIT, CENTRAL CIRCLE 4(2), KOLKATA

ITA 463/KOL/2025

AI Insights

The case involves an appeal by Vinod Bhandari against the order of the Commissioner of Income Tax (Appeals), Kolkata, which confirmed an addition of 6,38,200/- to the assessee's income under Section 69C of the Income Tax Act, 1961. The addition was initially made by the Assessing Officer, and the assessee contested this decision, claiming that necessary documents could not be produced during the assessment proceedings. The Tribunal found merit in the assessee's request for re-verification of the documents and restored the issue to the Assessing Officer for a detailed examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822528 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 69C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.463/Kol/2025 (Assessment Year 2017-18) Vinod Bhandari, 134B, Beliaghata Road, Kolkata - 700015 [PAN: AHFPB5450K] ..……..…...……………....Appellant vs. Assistant Commissioner of Income Tax, Central Circle-4(2), Kolkata, Aayakar Poorva, Kolkata – 700107 ................................ Respondent Appearances by: Assessee represented by : Jayshree Bhandari, CA Department represented by : Monalisa Pal Mukherjee, Sr. DR Date of concluding the hearing : 18.12.2025 Date of pronouncing the order : 23.12.2025 O R D E R The present appeal filed by the assessee arises from order dated 24.01.2025passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Kolkata - 27[hereafter “the Ld.CIT(A)]. 2. At the outset, the Ld. counsel for the assessee submitted the issue raised by assessee is against the confirmation of addition of ₹ 6,38,200/- which was confirmed by the Ld. CIT(A) as added by the AO under Section 69C of the Act. The counsel of the assessee submitted that the issue is requires verification at the end of the Assessing Officer as the necessary documents could not be produced before the assessing officer during assessment proceedings and therefore the issue may be restored to the file of Assessing Officer. Printed from counselvise.com 2 ITA No.463/Kol/2025 Vinod Bhandari 3. The Ld. DR did not raise any objection. 4. After hearing the rival contention and perusing the material available on record. We find that the issue involved is qua expenses incurred by the assessee which were added by the AO u/s 69C of the Act. We observe that the expenses were not verified at the end of the AO during the assessment proceedings for the want of evidences from the assessee and therefore, requires verification at the end of the Assessing Officer. Accordingly, we restore the issue to the file of Assessing Officer with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee. 5. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 23.12.2025 Sd/- (Rajesh Kumar) Accountant Member Dated: 23.12.2025 AK,Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "