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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : September 26, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 13.02.2019 of the Commissioner of Income Tax (Appeals)-1, Kolkata (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
No one has appeared on behalf of the assessee despite notice issued on several dates. We, therefore, proceed to decide this appeal on merits after hearing the ld. DR.
The revenue in this appeal has taken the following grounds of appeal:
1. Whether the CIT(A) İs justified in facts and in law to allow the appeal against the assessment order of the Assessing Officer dated 31.03.2015 and not verifying the facts and circumstances of the case?
Assessment year: 2012-13 M/s Massive Infrasol Ltd 2) Whether the CIT(A) is justified in facts and in law to allow the appeal without giving the proper opportunity to the proper jurisdictional Assessing Officer and hence the case may be restore back to the CIT(A) to provide opportunity to the A0 on the disputed issues. 3) Whether the CIT(A) is justified in facts and in law to declare the assessment order of the Assessing Officer dated 31.03.2015 as non-est and deleted the disallowance made by A0 on account of undisclosed TDS amounting to Rs.74,56,512/- and Rs.34,946/- without considering the facts of the case based on its merit and without giving opportunity to the proper jurisdictional A0? 4) Whether the CIT(A) is justified in facts and in law in not examining or without giving the opportunity to the AO in respect of total undisclosed TDS which is now found to be increased an amount of Rs.30,41,731/- corresponding to income of Rs.8,18,97,288/- without considering the facts of the case based on its merit? 5) Whether the CIT(A) is justified in facts and in law to declare the assessment order of the Assessing Officer dated 31.03.2015 as non-est and deleted the disallowance made by A0 on account of unexplained expenditure amounting to Rs.2,10,06,234/- without considering the facts of the case based on its merit and without giving opportunity to the proper jurisdictional A0? That the department craves to amend, alter or modify any grounds of appeal in the course of Appellate proceedings.”
4. The brief facts of the case are that the Assessing Officer during the assessment proceedings noted that there was claim of refund of high amount and there was huge deduction claimed of expenses of Rs.8,40,24,934/-, whereas, the income shown by the assessee were very low. He further noted that there was undisclosed Tax Deducted at Source (TDS) at Rs.1,49,829/-, therefore, the Assessing Officer called upon the assessee to justify huge expenses of Rs.8,40,24,934/- as against huge refund claim and undisclosed TDS. Though the assessee submitted certain documents but no one appeared on behalf of the assessee. The Assessing Officer was not satisfied with the documents furnished by the assessee. He, therefore, held that there was a corresponding receipt of Rs.74,56,512/- in respect of which there was undisclosed TDS of Rs.1,49,829/-. He, therefore, added back the said