IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA [Virtual Court Hearing]

Before Shri P.M. Jagtap, Vice-President & Shri A.T. Varkey, Judicial Member I.T.A. No. 2605/KOL/2019 Assessment Year: 2014-2015 Sukumar Mondal,........................................................................Appellant Gobindapur, Vill. & P.O. Gobindapur, Howrah-711314 [PAN: AEUPM4095D]

-Vs.-

Income Tax Officer,.....................................................................Respondent Ward-47(4), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by:

Shri S.M. Surana, Advocate, for the Appellant Shri Supriya Pal, Addl. CIT, Sr. D.R., for the Respondent Date of concluding the hearing : July 14, 2020 Date of pronouncing the order : July 22, 2020

O R D E R

Per Shri P.M. Jagtap, Vice-President:-

This appeal filed by the assessee is directed against the order of ld.

Commissioner of Income Tax (Appeals)-14, Kolkata dated 21.11.2019 and the solitary issue involved therein relates to the addition of Rs.51,63,531/- made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of the profit allegedly earned by the assessee on undisclosed turnover.

2. The assessee in the p