M/S. TROPEX SUPPLIERS PVT. LTD. (SUCCESSOR TO UNIVERSAL SUPPLIERS PVT. LTD.,),KOLKATA vs. ITO, WARD 6(4), , KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM M/s Tropex Suppliers Pvt. Ltd. PAN No. AABCT1459N (Successor to Universal Suppliers Pvt. Ltd. PAN No. AAACU9138Q) 113, Netaji Subhash Road, Kolkata-700001, West Bengal Vs. IT O, Ward 6-(4) Aaykar Bhavan, P-7, Chowringhee Square Kolkata-700069 (Appellant) (Respondent) PAN No. AABCT1459N
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.03.2025for AY 2012-13. 02. At the outset, we observe that the appeal of the assessee has been dismissed ex-parte when the assessee failed to turn up on the various opportunities granted by the appellate authority. Similarly, we note that even before the ld. AO though there was proper representation, however some facts were wrongly observed by the ld. AO as made total addition of ₹1,28,50,000/- on account of share application
M/s Tropex suppliers Pvt. Ltd; A.Y. 2012-13
money received by the assessee, however, we note that out of the said amounts ₹1,23,00,000/- received prior to A.Y. 2012-13 and only
₹5,50,000/- received during the year. Therefore, the issue requires examination at the end of the ld. Assessing Officer. Accordingly, we restore the appeal to the file of the ld. AO with a direction to decide the same afresh after affording reasonable opportunity of being heard to the assessee. consequently, the appeal is allowed for Statistical purposes.
03. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.08.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 26.08.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.