ORRIS TRADE LINK PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA, KOLKATA

No one has put in appearance on behalf of the assessee despite notices issued on different dates and even efforts were also made to inform the assessee telephonically. Under the circumstances, we proceed to adjudicate the present appeal after hearing the ld. DR.

The ld. DR has brought our attention to the impugned order of the CIT(A) to submit that in this case, there were two issues involved before Assessment Year : 2014-15 Orris Trade Link Pvt Ltd the CIT(A); first issue was relating to the addition of Rs.2,56,00,000/- made by the Assessing Officer as unexplained cash credits u/s 68 of the Act and the second issue was relating to the disallowance made u/s 14A of the Act. The ld. DR has brought our attention to the relevant part of the impugned order of the CIT(A) to submit that in fact the ld. CIT(A), after discussion of the matter, has decided the issue relating to unexplained cash credit of Rs.2,56,00,000/- in favour of the assessee, however, in the closing para/lines, the ld. CIT(A) mentioned that the addition is directed to be added. The relevant part of the order of the CIT(A), for the sake of ready reference, is reproduced as under: