DISHA ALLIANCE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 15(1), KOLKATA

आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOMETAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member

ITA. No.225/Kol/2026 Assessment Year: 2015-16 Disha Alliance Pvt. Ltd………….…………….……………..…..........……….Appellant 176, M.G. Road, Budge Budge, Kolkata- 700137 vs. I.T.O. Ward – 15(1)………….…………….……………..…..........……….Respondent Aayakar Bhawan Poorva, 110 Shanti Pally, Kolkata – 700107 [PAN: AADCD1026D) Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the appellant. Shri Manoj Kumar Pati, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 16, 2026 Date of pronouncing the order : April 21 , 2026 ORDER Per Pradip Kumar Choubey , Judicial Member: The present appeal has been filed assessee against the order dated 19.12.2025 passed by CIT(A) under section 143(3)r.w.s263 of the Act for the assessment year 2015-16 for the Income Tax Act, 1961. 2. In the instant case, the appellant company filed its return of income for the assessment year 2015-16 on 28.09.2015 and disclosed total income at Rs.6,17,830/- The return was duly processed u/s 143(1) on the same amount of income. Later on, the case wasselected for scrutiny under CASS and notices u/s 143(2)

I.T..A.No.225/Kol/2026 Assessment year: 2015-16 and 142(1) was issued. After complete scrutiny an order u/s 143(3) was passed on 28.12.2017 determining the total income at Rs. 8,23,978/-. At the time of the passing of the assessment order, the AO made an adhoc disallowance of Rs. 2,06,148/- which is 10% of the other expenses. Subsequently, order u/s 263 of the IT Act, 1961 was passed on 22.06.2020 by the Ld. Principal Commissioner of Income Tax, Kolkata-5,who set aside the assessment u/s 143(3) dated 28.12.2017 for doing denovo assessment after considering issues discussed in order u/s 263. At the fresh assessment stage, the AO, NFAC, Delhi after observing necessary formalities passed order u/s 143(3)r.w.s. 263 r.w.s. 144B of the IT Act 1961 on 31.03.2022 and the total income was assessed at Rs. 3,85,00,665/-. At the time of the passing of the assessment order u/s143(3) r.w.s. 263 r.w.s. 144B the AO made two additions as follows: - 1.) Addition on account of discrepancy in balance of sundry debtors u/s 69C of the Act for Rs. 3,82,94,517/-. 2.) Disallowance of another expenses @ 10% forRs. 2,06,148/-. 2 Aggrieved by the said order, assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been dismissed as an ex-parte order as there was no compliance on behalf of the assessee. Being aggrieved by and dissatisfied, assessee preferred appeal before us. 3. The Ld. AR instead of arguing into the merit of the case has only prayed that the appeal of the assessee be restored to the file of the CIT(A) for fresh consideration after affording an opportunity to

I.T..A.No.225/Kol/2026 Assessment year: 2015-16 the assessee to place his case as the order passed by the CIT(A) in absence of assessee as an ex-parte order. Ld. DR though supports the impugned order but did notraise any objection in remitting the appeal of the assessee to the file of the CIT(A). 4. We have heard the submission of the counsel of the respective partiesand perused the order of the CIT(A) and find that appeal of the assessee has been decided by the CIT(A) is an ex- parte as there was no compliance on behalf of the assessee. The Ld. CIT(A) in its order has held that in spite of sufficient opportunity there were no compliance nor any response from the side of the assessee. Since the appeal of the assessee has been decided in absence of the assessee being an ex-parte order, interest of justice demands to restore the appeal to the file of CIT(A) with a direction to pass a fresh order after hearing the assessee. Assessee is directed to shall cooperate in the remand proceedings. The order passed by the CIT is hereby set aside and appeal of the assessee is remitted back to the file of the CIT(A). As a result, appeal of the assessee has been allowed for the statistical purpose.

Kolkata, 21st April, 2026. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member DC Dated:. . 21. 04 ,2026.

I.T..A.No.225/Kol/2026 Assessment year: 2015-16

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