SURAJ INTERNATIONAL,KOLKATA vs. D.C.I.T., CIRCLE - 34, KOLKATA
आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA
Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय के सम¢
[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member]
I.T.A. No. 2518/Kol/2024
Assessment Year: 2012-13
Suraj International
(PAN: AAMFS 3076 J)
Vs.
DCIT, Circle-34, Kolkata
Appellant /
)
अपीलाथȸ
(
Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई
कȧ Ǔतͬथ
13.05.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
26.05.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Aakash Bansal, AR
For the revenue / राजèव
कȧ ओर से
Shri Kapil Mandal, Addl. CIT DR
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated
21.10.2024 for AY 2012-13. 2
I.T.A. No. 2518/Kol/2024
Assessment Year: 2012-13
Suraj International
Brief facts of the case of the assessee is that the assessee filed its return of income for AY 2012-13 declaring total income of Rs. 29,18,150/-. The case of the assessee has been selected for scrutiny, notices u/s 143(2) and 142(1) were issued and response to the same, the Ld. A.R of the assessee submits the details and evidence. The AO after considering the submission made by the AR computed the income of the assessee as under: Total income as per return
Rs. 29,18,150/-
Add: i) Addition u/s 50C
Rs. 28,10,344/- ii) Disallowance u/s 14A read with Rule 8D
Rs. 7,92,190/
iii) Disallowances of interest on TDS and Insurance
Policy
Rs. 4,37,667/- iv) Disallowances of depreciation on motor car
Rs. 1,57,949/- v) Addition due to undisclosed contractual receipt Rs. 5,64,000/- Rs. 47,62,150/-
Gross Total income
Rs. 76,80,300/-
Less: Carry forward business loss of AY 2011-12
[As per order u/s 143(3) dated 21.02.2014 for AY 2011-12]
Rs. 2,41,870/-
Total assessed income
Rs. 74,38,430/-
R/o u/s 288A
Rs. 74,38,430/-
3. Aggrieved by the said order, the assessee preferred an appeal before the Ld.
CIT(A) wherein the appeal of the assessee has been dismissed as there was no compliance on behalf of the assessee.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
I.T.A. No. 2518/Kol/2024
Assessment Year: 2012-13
Suraj International
The Ld. A.R instead of arguing into the merit of the case has only prayed that the assessee has to be given an opportunity to place its case before the Ld. CIT(A) as the order passed by the Ld. CIT(A) is an ex-parte order when there was no compliance on behalf of the assessee. The Ld. A.R prayed for an opportunity for place its case before the Ld. CIT(A). 5. Contrary to that the ld. D.R though supports the impugned order but did not raise any objection in remitting back the appeal of the assessee before the Ld. CIT(A). 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of CIT(A) and find that the Ld. CIT(A) has confirmed the order of AO when there was non-compliance on behalf of the assessee. There was no discussion on the merit of the case. 7. Keeping in view the order passed by the Ld. CIT(A) and for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(A) for fresh adjudication. The assessee is directed to co-operate in the proceedings. The order passed by the AO confirmed by the Ld. CIT(A) is hereby set aside. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 26th May, 2025 (Sanjay Awasthi /संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 26th May, 2025
SM, Sr. PS
I.T.A. No. 2518/Kol/2024
Assessment Year: 2012-13
Suraj International
Copy of the order forwarded to:
Appellant- Suraj International, 5, Amratolla Street, Burabazar, Kolkata- 700001 2. Respondent – DCIT, Circle-34, Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order