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Facts
The Assessing Officer (AO) made an addition on account of cash credits. The assessee failed to respond to the AO's notice, including a Section 133(6) notice, and did not appear before the Ld. CIT(A) despite multiple opportunities, nor did anyone represent the assessee before the Tribunal.
Held
The Tribunal restored the issues to the file of the Ld. CIT(A) for re-adjudication to grant the assessee another opportunity to present its case, subject to the assessee paying a cost of Rs. 50,000/- to Legal Aid Services within 60 days. Failure to pay the cost will result in the confirmation of the Ld. CIT(A)'s order.
Key Issues
Whether the addition for cash credits was justified given the assessee's consistent non-compliance and non-representation before tax authorities, and if the assessee should be granted further opportunity.
Sections Cited
133(6)
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
O R D E R
PER GEORGE MATHAN, JM:
This is an appeal preferred by the assessee against the order of the ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/NFAC/S/250/2024-25/1071270816(1) dated 16.12.2024 for the AY 2011-12.
None represented on behalf of the assessee and Shri Kapil Mandal, Sr. DR represented on behalf of the revenue.
It was submitted by the ld. Sr. DR that in the course of the assessment the ld. AO has made an addition representing cash credits. It was the submission that before the ld. AO no reply had been filed by the assessee. It was also the submission that there was no representation before the ld. CIT (A). It was the submission that even before the Tribunal no one has appeared. We vehemently support the order of the ld. CIT (A).
In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 18.06.2025.