ATW INDIA PRIVATE LIMITED,DIBRUGARH vs. DCIT, CIRCLE-1, DIBRUGARH

IN THE INCOME TAX APPELLATE TRIBUNAL – GUWAHATI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA No.114/GTY/2026 Assessment Year: 2018-19 ATW India Private Limited…………………………………….………...Appellant B-36, South Jalan Nagar Chowkidinghee, Dibrugarh, Assam-786001 [PAN: AADCA8000C] vs. DCIT, Circle-1, Dibrugarh……………………………..……...…..…..Respondent Assam-786008 Appearances by: None, appeared on behalf of the Appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : May 04, 2026 Date of pronouncing the order : May 04, 2026

ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 11.12.2024 passed by the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2018-19. 2. Brief facts of the case are that, assessee filed its return of income declaring income of Rs.1,21,41,430/-. In the case of the assessee, the case was reopened u/s 147 of the Act, after recording the reasons for the same followed by notice u/s 148 of the Act to the assessee. During the assessment proceedings, notice u/s 142(1) of the Act was issued to the assessee and in response to the same, assessee submitted various details claiming the genuine nature of purchase from party namely, M/s

ITA No.114/GTY/2026 ATW India Private Limited Landscape Sales Private Limited. However, as per information available with the Assessing Officer reveal that the said party was used for providing accommodation entries. Accordingly, a show cause notice was issued to the assessee to furnish supporting documents to prove the actual delivery of goods. However, assessee failed to submit any transport bill and delivery challan, therefore, the Assessing Officer noted that M/s Landscape Sales Private Limited is a shell entity under M/s Ananata Petrochem Private Limited and M/s Ananta Petrochem Limited is a paper entity with no financial worth and used for providing accommodation entries in the guise of invoice issuance. M/s Ananta Petrochem Limited has issued bogus sales to various entity either directly or through intermediatory during the financial year 2017-18. Therefore, the Assessing Officer held that the purchase made by the assessee from M/s Landscape Sales Private Limited which is a shell entity under M/s Ananta Petrochem Limited. Accordingly, purchase made by the assessee from M/s Landscape Sales Private Limited during the assessment year 2018-19 totalling to Rs.58,24,905/- are bogus purchases made by the assessee. In absence of documentary evidence, the Assessing Officer treated the purchase transaction as a bogus and disallow the purchase of Rs.58,24,905/- and added the total income to the assessee. 3. Dissatisfied with the above order, assessee went in appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed due to failure on the part of assessee on various dates and sustain the order of the Assessing Officer. 4. Still aggrieved by the above order, assessee is in appeal before this Tribunal. At the time of hearing, no one turned up, therefore, we heard this matter with the assistance of the Ld. DR. The Ld. DR stated that the assessee is a habitual defaulter, therefore, the Ld. CIT(A) rightly passed

ITA No.114/GTY/2026 ATW India Private Limited the impugned order by dismissing the appeal. Therefore, the appeal of the assessee may be dismissed. 5. We, after hearing the Ld. DR and perusing the material available on record, we find that in the present case of the assessee, the impugned order passed by the Ld. CIT(A) is an ex-parte order as assessee has failed to comply with the notices issued by the Ld. CIT(A). Therefore, in the interest of justice and fair play, we remand back the issue to the file of Ld. CIT(A) with a direction to re-examine the issue afresh, after affording reasonable opportunity of being heard to the assessee. Accordingly, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication. Further, we directed that the assessee shall deposit a cost of Rs.5,000/- with the Income Tax Department and produce proof of such payment before the Ld. CIT(A). This direction is issued considering the conduct of the assessee, which has resulted in unnecessary consumption of judicial time. 6. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 04th May, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 04.05.2026. DP, PS

ITA No.114/GTY/2026 ATW India Private Limited 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