BURDWAN IRONE & STEEL COMPANY PRIVATE LIMITED,KOLKATA V. INCOME TAX WARD 1(1)KOLKATA, KOLKATA

ITA 936/KOL/2024

AI Insights

The case involves Burdwan Iron & Steel Company Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, dated 16.02.2023 for the Assessment Year 2012-13. The appeal was initially dismissed by the CIT(A) due to non-prosecution as the assessee failed to respond to notices. The Tribunal noted the absence of objection from the Departmental Representative regarding the condonation of delay in filing the appeal and decided to hear the case on its merits. The Tribunal found it appropriate to set aside the CIT(A)'s order and restore the matter for a fresh hearing, providing the assessee an opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469676 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 148

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 936/Kol/2024 Assessment Year: 2012-13 Burdwan Iron & Steel Company Pvt. Ltd. (PAN: AACCB 1367 J) Vs. ITO, Ward-1(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 07.01.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 23.01.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Siddharth Agarwal, Advocate For the revenue / राजèव कȧ ओर से Shri Abhishek Kumar, Addl. CIT Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 16.02.2023 for AY 2012-13. 2 I.T.A. No. 936/Kol/2024 Assessment Year: 2012-13 Burdwan Iron & Steel Company Pvt. Ltd. 2. At the very outset, it appears from the record that the appeal has been filed after delay of 347 days. The Ld. Counsel has filed a condonation petition stating the grounds which is as follows: 3 I.T.A. No. 936/Kol/2024 Assessment Year: 2012-13 Burdwan Iron & Steel Company Pvt. Ltd. 3. The Ld. D.R did not raise any objection in condoning the delay. 4 I.T.A. No. 936/Kol/2024 Assessment Year: 2012-13 Burdwan Iron & Steel Company Pvt. Ltd. 4. Keeping in view, in the catena of the decision as well as going over the contentions made in the petition, we are in this view that the appeal should be taken into hearing by condoning the delay. Accordingly, the delay is hereby condoned. 5. Brief facts of the case of the assessee are that the assessee filed return of income declaring total income of Rs. 31,06,311/-. Subsequently on the information received from the Investigation Wing, the case was reopened by issuing notice u/s 148 of the Act. Assessee did neither file return nor any compliance of the notice has been made, as a result of which, the AO proceeded to complete the assessment, and order us/ 144 was passed by computing the total income at Rs. 5,71,95,100/-. 6. Aggrieved by this order the assessee has preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed on account of non- prosecution. Being aggrieved and dissatisfied the present appeal has been filed. 7. The Ld. Counsel instead of arguing into the merit of the case has only submitted that the appeal of the assessee before the Ld. CIT(A) has been dismissed on account of non-prosecution, so the assessee has to be given an opportunity to place its case before the Ld. CIT(A). The ld. Counsel for the assessee has cited the same ground as discussed in condonation petition to establish his genuineness of non-appearance before the Ld. CIT(A). 8. The Ld. D.R supports the impugned order. 9. On perusal of the order of Ld. CIT(A) it appears to us that it has been dismissed only on account of non-prosecution. The Ld. CIT(A) has held that since the assessee did not respond any of the notices hence it is deemed that the assessee has no evidence to substantiate the grounds taken in the appeal. Accordingly, we upheld the assessment order passed by the AO. The submission of the assessee is that the assessee has to be given an opportunity to place its case before the Ld. CIT(A). Keeping in view the petition filed as stated above, we are inclined to afford an opportunity to the assessee to 5 I.T.A. No. 936/Kol/2024 Assessment Year: 2012-13 Burdwan Iron & Steel Company Pvt. Ltd. place its case before the Ld. CIT(A). Accordingly, the order of Ld. CIT(A) is hereby set aside. The case record is restored to the file of Ld. CIT(A) for fresh adjudication after hearing the assessee. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 23rd January, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 23rd January, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Burdwan Iron & Steel Company Ltd., 6, Lyons Roange, 2nd Floor, Kolkata-700001. 2. Respondent – ITO, Ward-1(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "