BOLPUR KRISHIJA BIPANAN SAMABAYA SAMITY LIMITED,BIRBHUM vs. A.C.I.T., CIRCLE - 3, SURI, BIRBHUM

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ITA 1556/KOL/2024Status: DisposedITAT Kolkata01 April 2025AY 2017-2018Bench: SHRI RAJESH KUMAR (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no infirmity in the orders of the lower authorities, confirming the addition. The appeal was dismissed due to the non-cooperation and non-appearance of the assessee and their representative.

What were the facts?

The assessee appealed against an addition of ₹33,00,690/- for cash deposits in SBN accounts, made during an assessment under Section 143(3). The assessee consistently failed to appear or cooperate during the assessment, first appellate, and Tribunal proceedings.

What were the issues?

The primary issue was the justification of the addition and confirmation by lower authorities in the absence of assessee's cooperation and appearance during proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A(SMC

For Respondent: Shri Archana Gupta, DR
Hearing: 27.03.2025Pronounced: 01.04.2025

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 29.05.2024 for the AY 2017-18.

2.

At the time of hearing, when the case was called for hearing neither the assessee nor the authorized representative appeared before the Bench to argue the case. The case was first listed on 18.11.2024, when there was no one on behalf of the above assessee so the same were adjourned to 21.01.2025, when Shri Dilip Chatterjee advocate appeared and sought adjournment and the case was adjourned to 26.03.2025. On the said date also no one appeared and then the case was finally kept for 27.03.2025 and assessee was duly informed telephonically. However, when no one appeared today .ie. on 27.03.2025 and the Bench decided to dispose off the appeal on the

3.

After hearing the ld. DR and perusing the material available on record, we find that the assessment was framed u/s 143(3) vide order dated 26.12.2019, however, the assessee did not cooperate in the assessment proceeding nor did furnish any documents in support of its claim resulting into addition of ₹33,00,690/- being cash deposited in SBN in two bank accounts namely Central Bank of India of ₹26,33,690/- and Oriental Bank of Commerce of ₹6,67,000/-.

4.

In the appellate proceedings also no one attended the proceeding and the ld. CIT (A) decided the appeal on the basis of material available on record.

5.

Under these circumstances and after perusal of the orders passed by authorities below, we do not find any infirmity in the said orders and accordingly, the addition made by the ld. AO as sustained by the ld. CIT (A) is hereby confirmed.

6.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 01.04.2025.

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