PHOENIX CONVEYOR BELT INDIA PRIVATE LIMITED,NADIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA

ITA 1209/KOL/2026Status: DisposedITAT Kolkata26 October 2026AY 2014-152 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence filed by the assessee, comprising ledger extracts, purchase orders, invoices, sales tax intimation, TDS certificates, and a reconciliation statement, was crucial for a proper and correct adjudication of the issue. Consequently, the Tribunal admitted these evidences. Since the examination of these newly admitted evidences was required at the Assessing Officer's level, the Tribunal restored the issue back to the file of the Assessing Officer for re-adjudication. The assessee was to be given a fair opportunity of hearing. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Pheonix Conveyor Belt Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals), Kolkata-22, for the Assessment Year 2014-15. The assessee also filed an application to admit additional evidence under Rule 29 of the ITAT Rules, 1963. The additional evidence included ledger extracts for godown expenses and repair & maintenance, sample purchase orders, invoices from M/s Nandi Brothers for godown hire and handling charges, intimation to the sales tax authority regarding godown usage, TDS certificates, and a TDS reconciliation statement. The Tribunal considered these documents crucial for a proper adjudication of the issue.

What were the issues?

1. Whether the additional evidence filed by the assessee is admissible under Rule 29 of the ITAT Rules, 1963, and should be considered for adjudication? (Mixed question of law and fact, concerning the admissibility of evidence and its relevance to the assessment). Assessee's contention: The assessee argued that the additional evidence was necessary for a correct and proper adjudication of the issue and therefore should be admitted. The assessee provided copies of ledger extracts, purchase orders, invoices, sales tax intimation, TDS certificates, and a reconciliation statement to support their claim. Revenue's contention: The judgment records no specific contention from the revenue regarding the admissibility of the additional evidence.

Which sections of the Income-tax Act were involved?

Rule 29

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLAKTA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Pratyush Jhunjhunwala, Advocate

For Respondent: Shri Sanat Kumar Raha, CIT-DR

Hearing: 30.09.2026Pronounced: 26.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLAKTA ‘D’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBERAND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1209/KOL/2026 Assessment Year: (2014-15) Pheonix Conveyor Belt Pvt. Ltd., DCIT, Muragacha Road, DT 1 Kalyani, Vs. Circle – 11(1), Gayeshpur S.O., Haringahata, Kolkata Nadia – 741234, West Bengal [PAN: AABCP5595P] (Appellant) .. (Respondent) Appellant by : Shri Pratyush Jhunjhunwala, Advocate Respondent by: Shri Sanat Kumar Raha, CIT-DR Date of Hearing 30.09.2026 Date of Pronouncement 26.10.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of learned Commissioner of Income Tax (Appeals), Kolkata-22 (hereinafter referred to as the “ld.CIT(A)”], dated 30.01.2026 for the Assessment Year (AY) 2014-15.

The assessee has filed an application for admitting the additional evidence under Rule 29 of ITAT Rules, 1963 along with the additional evidences.

We have heard rival submissions and perused the materials available on record. We note that assessee has filed the copies of ledger extract of godown expenses and repair & maintenance expenses, sample copies of purchase

ITA No.1209/Kol/2026/A.Y.2014-15 Pheonix Conveyor Belt India Pvt. Ltd. vs. DCIT orders raised on M/s Nandi Brothers, copies of invoices raised by M/s Nandi Brothers for godown hire charges, loading/unloading charges and handling charges, loading/unloading charges and handling charges, copy of intimation made to sales tax authority for usage of godown for temporary storage of material, TDS certificates reflecting proper deduction of TDS on payments made to M/s Nandi Brothers and reconciliation statement of TDS deducted vis- à-vis payments made to M/s Nandi Brothers. In our opinion, proper and correct adjudication of the issue at end can only made after these evidences are taken into account. Accordingly, these evidences are admitted. Since these evidences are required to be examined at the level of the AO, therefore we are restoring the issue back to the file of AO to re-adjudicate the same after examining all the evidences. Needless to state that the assessee is to be given a fair opportunity of hearing.

In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced on 26/10/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 26/10/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 4. आयकर] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY //

Deputy Registrar, ITAT, Kolkata 2

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