SHREE DURGA TRADERS,KOLKATA vs. I.T.O., WARD - 2(4), DURGAPUR

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No. 480/KOL/2026 Assessment Year: 2015-16

Shree Durga Traders...............................................................................................Appellant C/o. M/s SalarpuriaJajodia& Co., 7, C. R. Avenue, 3rd Floor, Kolkata- 700072 [PAN No. ACOFS2732F] Vs. ITO, Ward- 2(4), Durgapur .…………………....……................................….Respondent Appearances by: Siddarth Jhajharia, FCA, Advocate,appeared on behalf of the Appellant. Praveen Das Chowdhury, (Sr. D.R).,appeared on behalf of the Respondent. Date of concluding the hearing : July 13, 2026 Date of pronouncing theorder :July 21 , 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: The appeal filed by the assessee is directed against the order dated 26.11.2025 of the Office of the Commissioner of Income Tax Appeal, passed under Section 147r.w.s. 144 of the Assessment Year 2016-17 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). At the very outset, it appears from the report of the Registry that the present appeal has been filed by the assessee after a delay of 488 days. The assessee has filed an affidavit which is as below:- Keeping in view, the affidavit filed by the assessee and considering the catena of the decision of the Apex Court on the issue of limitation the delay is hereby condone.

ITA No.480/Kol/2026 Assessment Year- 2015-16 2. The brief facts of the case of the assessee are that the appellant/assessee Shree Durga Traders, being a Firm and Wholesale Trader of coal, filed its return of income on 21.09.2015 declaring total income of Rs. 19,810/- for the assessment year under consideration i.e., AY 2015-16. The case was selected for scrutiny through CASS and notice u/s 143(2) of the Act was issued on 29.07.2016 and duly served upon the assessee. In response to the notices issued u/s 142(1) on 21.07.2017 & 05.10.2017, the authorized representative of the assessee appeared and furnished the reply. On going through the details available on record the AO observed that the total credits in the bank account of the assessee bearing account no 5020006368204 maintained with HDFC Bank Durgapur are 2.14.05 298/, whereas the gross sales reported was Rs. 1,35,85,754/-for the year under consideration. Therefore, a show-cause notice was sent to the assessee to furnish explanation about the nature and source of credits in the bank account. The AO also issued letters for verification u/s 133(6) of the Act to the parties involved but no reply had been received except from Eastern Coal filed Limited and M junction. In response to the show cause notice, the appellant furnished a reconciliation statement, but could not explain credits of Rs. 61,05,000/-, Further, the AO could not verify these credits in the absence of replies from the concerned parties to the notices issued u/s 133(6) of the Act. Therefore, the AO considered Rs. 61,05,000/- as undisclosed commission income of the assessee. Aggrieved by the said order, assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been dismissed for want of compliance on behalf of the assessee. 3. Being aggrieved by and dissatisfied, assessee preferred appeal before us.

ITA No.480/Kol/2026 Assessment Year- 2015-16 4. The Ld. AR instead of arguing on the merit of the case has only prayed the appeal of the assessee be remitted back to the file of the CIT(A) as the CIT(A) has confirmed the order of the Assessing Officers when assessee failed to comply the notices issued from the department. The Ld. AR submits that for the interest of justice. Assessee has to give an opportunity to place his case before the CIT(A). Contrary to that Ld. DR supports the impugned order. 5. Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order, we find that there was complete non-response before the CIT(A). The CIT(A) in its order has held that in spite of giving several opportunities to the assessee to explain the nature and source of credits in its bank account but assessee failed to explain the nature and source nor assessee filed any documentary evidence to establish the creditworthiness and identity of the concerned creditors. 6. Keeping in view, the order passed by the CTI(A), considering the submission made by the AR and for the interest of justice, appeal of the assessee is remitted back to the file of the CIT(A) with a direction to pass a fresh order after affording an opportunity to hear the assessee.Assessee is directed to cooperate in the remand proceedings. The order of the CIT(A) is set aside. Appeal is remitted back to the file of the CIT(A). In the result, the appeal of the assessee is allowed for statistical purpose.

Kolkata, the 21st July , 2026.

ITA No.480/Kol/2026 Assessment Year- 2015-16

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member DC Dated: 21.07.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Assistant Registrar, Kolkata Benches

ITA No.480/Kol/2026 Assessment Year- 2015-16