COMPACT SUPPLIERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-3(4)/ KOL, KOLKATA

ITA 1206/KOL/2026Status: DisposedITAT Kolkata21 September 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the additional documents produced by the assessee, decided to remand the matter back to the Assessing Officer for a fresh assessment. The assessee will have the opportunity to present all supporting documents.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal against the assessment order. The assessee sought to produce additional evidence before the ITAT, claiming it was not available to lower authorities.

What were the issues?

Whether additional evidence not produced before lower authorities can be admitted, and if so, whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Ujjawal Mandal, Sr. DR
Hearing: 15.09.2026Pronounced: 21.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals) (‘Ld. CIT(A)’ for short) dated 23.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2011-12. 2. Brief facts of the case are that, an Assessment order came to be passed u/s 143(3)/147 of the Act on 12.12.2018 by making certain additions. Aggrieved by the Assessment Order dated 12.12.2018, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 23.02.2026, dismissed the Appeal of the Assessee. As Compact Suppliers Private Limited; A.Y: 2011-12 against the order of the Ld. CIT(A)

The order continues below.

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