BAIDYABOOTI PHARMACY,BHUBANESWAR vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT, DELHI

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.121/CTK/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Baidyabooti Pharmacy, Vs ITO, Ward-4(3), Bhubanewar Plot No.133/C, Sector-A, Zone-A, Mancheswar Industrial Estate, Rasulgarh, Odisha PAN No. :AAJFB 1640 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Purnendu Bhusan Mohanty, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/05/2024 घोषणा की तारीख/Date of Pronouncement : 14/05/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 11.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059608317(1) for the assessment year 2017-2018. 2. It was the submission of the ld. AR that two additions are under challenge, one being credit of Rs.25 lakhs and the second being a disallowance of expenses of Rs.5,70,983/-. It was the submission that the evidences could not be produced before the ld. CIT(A) nor the assessee was able to represent its case before the ld. CIT(A) as the staff of the assessee who was looking after the matter before the ld. CIT(A) had left and the email addressed had to be changed. It was the prayer that the

2 ITA No.121/CTK/2024 issues in this appeal should be restored to the file of ld. CIT(A) and that the assessee would cooperate in the set aside proceedings. 3. In reply, ld. Sr. DR did not raise any serious objections. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that there are three additions, one being addition of Rs.32.58.163/- made u/s.69A of the Act, second being the addition of Rs.25 lakhs representing unexplained cash credit and third being the disallowance of trade expenses of Rs.5,06,784/-. A perusal of the order of the ld. CIT(A) shows that though the assessee has not represented its case before the ld. CIT(A), he has been very fair in downloading the replies of the assessee filed before the AO and deleted the addition made u/s.69A of the Act on the basis of evidence that he found from the records. In respect of the additions under the head unexplained cash credit and disallowance of the trade expenses, admittedly, no evidence was placed before the 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 after granting the assessee opportunity to produce the evidence in support of his claim before the ld. CIT(A). 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/05/2024.

(MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 14/05/2024 Prakash Kumar Mishra, Sr.P.S.

3 ITA No.121/CTK/2024 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Baidyabooti Pharmacy, Plot No.133/C, Sector-A, Zone-A, Mancheswar Industrial Estate, Rasulgarh, Odisha प्रत्यथी / The Respondent- 2. ITO, Ward-4(3), Bhubanewar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. आदेशानुसार/ BY सत्यावऩत प्रतत //True Copy// ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack