SRI GOUTAM PAUL,KOLKATA vs. DCIT, CIRCLE - 33, KOLKATA, KOLKATA

PER S.S.Godara, Judicial Member:

- This assessee’s appeal for assessment year 2012-13 arises against Commissioner of Income Tax (Appeals)-9 Kolkata’s order dated 24.05.2018 passed in case No.750/CIT(A)-9/Cir-33/2014-15/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appeared at assessee’s behest. The registry has already sent RPAD notice dated 14.10.2019 for today’s hearing. We thus proceed ex parte against the assessee.

ITA No.1751/Kol/2018 A.Y. 2012-13 Sh. Goutam Paul Vs. DCIT, Cir-33, Kol Page 2 credits of ₹5,54,600/- in the nature of introduction of capital, notional interest @ 12% per annum on account of interest free loan of ₹1,16,021/-, sundry security deposit balance written off ₹2,51,072/-, estimated disallowance of labour charges of ₹3,67,899/- and estimated earth cutting charges @ 5%

coming to ₹2,40,869/-; respectively. Case file suggests that the CIT(A)’s order under challenge affirming the foregoing disallowance / addition has been passed ex parte. The factual position appears to be no different in assessment as well as wherein the assessee had not filed the cogent supportive material regarding all these claims. There is no rebuttal coming from lower authorities action in the instant second appellate proceedings before the tribunal as well. We therefore see no reason to accept of any of assessee’s foregoing substantive grounds. The same are rejected therefore.