RAJESH KUMAR SHAW ( PROPRITOR OF : M/S RAJ TRADING ),KOLKATA vs. I.T.O., WARD - 36(1), KOLKATA

At the outset, the Ld. Counsel for the assessee submitted that there is a delay of 18 days in filing the appeal, and assessee has filed a condonation petition by explaining Assessment Year: 2021-22 Rajesh Kumar Shaw. the cause of delay. The Ld. D.R did not raise any objection in condoning the delay as the delay is of only 18 days. On perusal of the above condonation petition, we find that delay has been explained, so we condone the delay and admit the appeal for adjudication.

Brief facts of the case of the assessee are that the assessee carrying on business under the proprietorship firm name and style of M/s Raj Trading. The assessee filed return of income for AY 2021-22 declaring total income of Rs. 14,14,140/-. The case of the assessee was selected for scrutiny. The AO find that as per the information available, the assessee had claimed to have made purchases from the persons who have not filed return of income for AY 2021-22. The details of enquiry have been conducted. Notices u/s 133(6) were issued to the parties on the e-mail as provided by the assessee. The AO after going over the submission filed by the assessee passed assessement order assessed the total income of Rs. 15,60,13,271/-.

Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed for want of prosecution.

The Ld. Counsel appeared on behalf of the assessee instead of arguing into the merit of the case has only submitted that the order passed by the Ld. CIT(A) did not pass order merit. The Ld. Counsel submits that the assessee should have given an opportunity to place his case before the Ld. CIT(A).

Contrary to that the ld. D.R supports the impugned order.

We have gone through the order passed by the Ld. CIT(A) and find that CIT(A) has dismissed the appeal of the assessee for want of prosecution. There was no discussion on the merit of the case. Before us, the assessee undertake that the assessee will remain vigilant in proceedings if the appeal of the assessee be restored in the file of Ld. CIT(A).