TOPWELL AGENCY (P) LTD.,KOLKATA vs. A.C.I.T., CC - 3(1),, KOLKATA

PER SONJOY SARMA, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), Kolkata-21
[hereinafter referred to as “CIT(A)”] dated 11.07.2025, arising out of the order passed under section 250 of the Income-tax Act, 1961 (“the Act”) for the assessment year 2012-13. 2. Brief facts of the case are that the assessee filed its return of income for the assessment year 2012–13 under section 139 of the Act.
The assessment was completed under section 147 read with section 143(3) of the Act determining the total income at ₹77,16,680/–, inter
Topwell Agency (P) Ltd.

alia, by making an addition of ₹ 77,00,000/– on account of share capital received, treating the same as unexplained cash credit under section 68 of the Act.
3. Aggrieved by the said assessment, the assessee preferred an appeal before the Ld. CIT(A). Notices were issued by the Ld. CIT(A) on five consecutive occasions between 19.04.2023 and 07.07.2025, however, there was no compliance on the part of the assessee.
Consequently, the Ld. CIT(A) dismissed the appeal ex parte and sustained the addition made by the Assessing Officer.
4. Dissatisfied with the above order assessee is in appeal before this tribunal.
5. In the present appeal, the Ld. Authorised Representative submitted that both the assessment order and the appellate order were passed ex parte without proper opportunity being availed by the assessee. It was, therefore, prayed that the matter may be restored to the file of the Assessing Officer for fresh adjudication after providing due opportunity to the assessee to furnish supporting evidences.
6. The Ld. Departmental Representative did not seriously object to the prayer of the assessee but submitted that the assessee has been a habitual non-compliant party and, therefore, a direction may be issued to ensure strict compliance with notices in the event of remand.
7. We have heard the rival submissions and perused the material available on record. It is evident that both the orders of the lower authorities were passed ex parte due to non-appearance of the assessee. In the interest of justice and fair play, we deem it proper to restore the matter to the file of the Assessing Officer for fresh adjudication in accordance with law after affording adequate
Topwell Agency (P) Ltd.

opportunity of being heard to the assessee. The assessee is directed to extend full cooperation and not to seek unnecessary adjournments.
8. Accordingly, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 12.11.2025 (Rakesh Mishra) (Sonjoy Sarma)
Accountant Member Judicial Member
Dated: 12.11.2025
AK, Sr. P.S.

Copy of the order forwarded to:
1. Appellant
2. Respondent
3. Pr. CIT
4. CIT(A)

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By order