KAUSAR TEXTILE PRIVATE LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT, NFAC ,, DELHI

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against order dated
06.11.2024 passed by the Ld. Commissioner of Income-tax
(Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld.
CIT(A)’] for assessment year 2018-19, raising following grounds:
1. Ground l. That the assessment order u/s 143(3) r.s.w.144B of the Income Tax Act, 1961 ("the Act") dated 10.09.2021
passed by the Assessing
Officer
("AO") and the additio and wi
2. Ground confirm assess returne
3. Ground appeal by the 4. Ground erred i the Inc record books even p
5. Ground
(Appea passin opportu been p
Ground the CIT assess additio
6. Ground and la has err office e
Total G
7. Ground and la has err office e which 8. Ground prejudi
2. We have heard counsel for the part placed on record.
2.1 With reference submitted by the l
ITA ons/disallowances made therein are illeg ithout juri iction.
d The CIT (A) NFAC has erred in law a ming the assessment order passed sing the total income of Rs. 7,06,71,53
ed income of Rs. 2,16,550/-.
d That the CIT(A) NFAC has erred in l without considering the request for adjo appellant on 06.11.2024. d National faceless Assessment Centre in rejecting books of accounts under sec come Tax without even looking at the d and without appreciating that no specific of account was pointed out by the AO art of the assessment order d1. That the AO and the Commissioner o als) ("CIT(A)") have grossly erred on facts ng the orders without giving a sufficient an unity to the assessee to be heard. The passed in violation of principles of n d2. That, on the facts and circumstance
T(A) has erred in law and on facts in sment order u/s 143(3) r.s.w. 144B of th ons/disallowances made therein.
d3. That on the facts and circumstance aw The Learned commissioner of Income red up holding the Addition made by the erred in making addition on account of a Gross Turnover amounting to Rs. 7,06,71, d4. That on the facts and circumstance aw The Learned commissioner of Income red up holding the Addition made by the erred in making addition amounting to R was 10% of Gross Turnover of Rs. 70,67, ds. All of the above grounds of appea ice and are mutually exclusive to each o the rival submissions advanced ties and have carefully peruse to Grounds No. 3 and 5 of th learned counsel appearing on Kausar Textile Pvt. Ltd
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A No. 6924/MUM/2024
gal, bad in law and in facts in by the AO
32 as against deciding the ournment filed e (NFAC), has ction 145(3) of documents on c defect in the O which is not of Income Tax and in law in nd reasonable e orders have natural justice es of the case, upholding the he Act and the es of the case tax (Appeals)
Ld. Assessing alleged 10% of 532
es of the case tax (Appeals)
Ld. Assessing
Rs. 70671532
15,329/
al are without other.
d by the learned ed the material he appeal, it is n behalf of the assessee that the firs
CIT(A) on 14.03.2024
within a short span a period of approxima our notice that in res assessee sought an a However, the CIT(A) very same day, witho
2.2 Before us, learn the assessee is prepa support of the groun to present the same b
2.3 Having regard t in the interest of s opinion that the asse to prosecute its appe assessee to participa interval between the hearing.
2.4 Accordingly, the is set aside, and the in accordance with ITA st notice for hearing was issued
4. Thereafter, three further noti between 07.09.2024 and 15.10
ately one month. It has further sponse to the last notice dated adjournment by filing a request proceeded to pass the impugn out granting the adjournment so ned counsel for the assessee has ared and willing to file all relevan nds raised in appeal and seeks before the CIT(A).
to the facts and circumstances o substantial justice, we are of essee ought to be afforded a furt eal effectively. The willingness e ate in the appellate proceedings e notices lend support to the p e impugned order passed by the matter is restored to his file for law, after affording adequate
Kausar Textile Pvt. Ltd
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A No. 6924/MUM/2024
d by the learned ices were issued
0.2024, covering been brought to 15.10.2024, the on 06.11.2024. ed order on the ought.
s submitted that nt documents in an opportunity of the case, and the considered ther opportunity xpressed by the s and the short plea for a fresh e learned CIT(A) r disposal afresh opportunity of hearing to the assess allowed for statistical
2.5 In view of the raised in the appeal, at this stage.
3. In the result, statistical purposes.
Order pronoun (ANIKESH BA
JUDICIAL M
Mumbai;
Dated: 31/07/2025
Rahul Sharma, Sr. P.S.

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

////

ITA see. Grounds No. 3 and 5 of the l purposes.
e aforesaid direction, the rem
, being on merits, do not warra the appeal of the assessee ced in the open Court on 31/0
-
S
ANERJEE)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu

Kausar Textile Pvt. Ltd
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A No. 6924/MUM/2024
appeal are thus maining grounds ant adjudication is allowed for 07/2025. KASH KANT)
ANT MEMBER
R, gistrar) umbai