Ajay Battery Industries Vs DCIT, Circle-37(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Ajay Battery Industries against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 18.09.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2019-20. None appeared on behalf of the assessee, and Shri Sandip Sengupta, Addl. CIT, Sr. DR appeared on behalf of the revenue. The assessee did not represent its appeal before the Ld. CIT(A) and has been non-responsive before the Tribunal despite multiple opportunities to respond.…

Legal Issues

• 1. Addition of Rs.76,06,560/- being bogus purchases (treated as unexplained expenditure) is unfair, based on no evidence and based on incongruous factual premises.
• 2. Assessee craves leave to add, alter and amend any ground or grounds of appeal before or at the time of hearing.

Judgment Outcome

Decided in favour of Assessee.

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