VINOD BHANDARI,KOLKATA vs. ACIT, CENTRAL CIRCLE 4(2),, KOLKATA
The present appeal filed by the assessee arises from order dated
24.01.2025passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Kolkata -
27[hereafter “the Ld.CIT(A)].
2. At the outset, the Ld. counsel for the assessee submitted the issue raised by assessee is against the confirmation of addition of ₹ 6,38,200/- which was confirmed by the Ld. CIT(A) as added by the AO under Section 69C of the Act. The counsel of the assessee submitted that the issue is requires verification at the end of the Assessing Officer as the necessary documents could not be produced before the assessing officer during assessment proceedings and therefore the issue may be restored to the file of Assessing Officer.
2
Vinod Bhandari
The Ld. DR did not raise any objection. 4. After hearing the rival contention and perusing the material available on record. We find that the issue involved is qua expenses incurred by the assessee which were added by the AO u/s 69C of the Act. We observe that the expenses were not verified at the end of the AO during the assessment proceedings for the want of evidences from the assessee and therefore, requires verification at the end of the Assessing Officer. Accordingly, we restore the issue to the file of Assessing Officer with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee. 5. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 23.12.2025 (Rajesh Kumar) Accountant Member Dated: 23.12.2025 AK,Sr. P.S.
Copy of the order forwarded to:
1. Appellant
2. Respondent
3. Pr. CIT
4. CIT(A)
CIT(DR)
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By order