M/s Annleela Vinimay (P) Ltd. vs. ITO, Ward-4(3), Kolkata
Case No: I.T.A. No.1275/Kol/2024
Court: Income Tax Appellate Tribunal, ‘SMC’ Bench Kolkata
Date: 1/19/2026
Parties Involved
appellantM/s Annleela Vinimay (P) Ltd.
respondentITO, Ward-4(3), Kolkata
Facts Summary
The assessee, M/s Annleela Vinimay (P) Ltd., filed a return of income declaring a total income of ₹1,24,165. The Assessing Officer completed the assessment under Section 144 by making an addition of Rs.5,13,68,152/-. Aggrieved by this assessment order, the assessee appealed to the Commissioner of Income Tax (Appeals) [CIT(A)], but the appeal was dismissed for non-submission of the audit report. Dissatisfied with this dismissal, the assessee argued that they were not given a proper opportunity to…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee was given a proper opportunity to represent their case and submit relevant documents during the assessment under Section 144.