ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RAJSHRI IRON INDUSTRIES PRIVATE LIMITED, KOLKATA

ITA 2385/KOL/2024Status: DisposedITAT Kolkata21 November 2025Bench: SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeal. The CIT(A) had partly deleted the addition based on the assessee's submissions and evidence regarding coal purchases.

What were the facts?

The Revenue appealed against the deletion of an addition made under Section 69C for unexplained expenditure related to coal purchases. The assessee's cross-objection challenged the partial sustenance of this addition.

What were the issues?

Whether the addition made by the AO for unexplained expenditure on coal purchases was justified, and whether the CIT(A) correctly deleted a portion of it.

Which sections of the Income-tax Act were involved?

Section 69C,Section 147,Section 68

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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRISONJOY SARMA, JM

For Appellant: Shri Soumitra Choudhury, AR
For Respondent: Shri Praveen Kishore &
Hearing: 01.09.2025Pronounced: 21.11.2025

Per Rajesh Kumar, AM:

These are appeals preferred by the Revenue and CO by the assessee against the orders of the Commissioner of Income-tax (Appeals), Kolkata-27 (hereinafter referred to as the “Ld. CIT(A)”] dated 23.09.2024 &24.09.2024 for the AY 2013-14 &2018-19.Since ITA Nos.2385 & 2388/KOL/2024& CO

The order continues below.

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