, A , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI VEERAVALLI DURGA RAO, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 247 - 248 / KOL / 2016 ASSESSMENT YEAR :2011-12 M/S SPML IFRA LTD., BLOCK, 3 RD FLOOR, 22, CAMAC STREET,KOLKATA-19 [ PAN NO.AADCS 2469 K ] V/S . JT. COMMISSIONER OF INCOME TAX, ANGE-59 (TDS), KOLKATA-71 /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY RESPONDENT SHRI R.P. NAG, ADDL. CIT-DR /DATE OF HEARING 14-12-2017 /DATE OF PRONOUNCEMENT 15-12-2017 / O R D E R PER VERAVALLI DURGA RAO, JUDICIAL MEMBER:- THESE APPEALS ARE FILED BY THE ASSESSEE DIRECTED A GAINST THE DIFFERENT ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-24, K OLKATA DATED 01.12.2015 PERTAINING TO ASSESSMENT YEAR 2011-12. 2. THESE APPEALS ARE TAKEN UP FOR HEARING NON APPE ARED ON BEHALF OF ASSESSEE THOUGH ASSESSEE HAS FILED ADJOURNMENT APPL ICATION AND SAME IS REJECTED. SO WE DECIDE TO HEAR THE PRESENT APPEALS WHERE WE FIND THAT THE HEARING IS POSSIBLE WITHOUT APPEARANCE OF ASSESSEE OR BY LD. AR. 3. LD. DR HAS SUBMITTED THAT THE ASSESSEE HAS NOT CO-OPERATE BEFORE THE ASSESSING OFFICER EVEN BEFORE THE LD. CIT(A) AND NO DETAILS ARE FILED. ITA NO.247-248/KOL/2016 A.Y. 20011-12 M/S SPPML INFRA LTD. VS. JCIT, RG-59( TDS) KOL. PAGE 2 4. WE HAVE HEARD LD. DR AND GONE THROUGH THE MATERI AL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSEE HAS NOT FILED ANY DETAILS BEFORE CIT(A) IN RESPECT OF ISSUES INVOLVED OF THESE APPEALS. THEREF ORE, IN THE INTEREST OF JUSTICE WE ARE OF THE OPINION THAT ONE MORE OPPORTU NITY SHOULD BE GRANTED TO SUBSTANTIATE ITS CASE BEFORE LD. CIT(A). IN THE INT EREST OF NATURAL JUSTICE WE SET ASIDE THE ORDER LD. CIT(A) AND RESTORE THE MATTER T O THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AND ASSES SEE IS DIRECTED TO FILE NECESSARY DETAILS BEFORE LD. CIT(A) AS AND WHEN CAL L BY LD. CIT(A) AND PASS A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTU NITY OF BEING HEARD TO ASSESSEE. 5. IN THE RESULT, FOR STATISTICAL PURPOSE, BOTH APPEAL OF ASSESSEE ARE TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 15 /12/2017 SD/- SD/- (WASEEM AHMED) (VEERAVALLI DURGA RAO) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S &- 15 / 12 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S SPML INFRA LTD, BLOCK, 3 RD FLOOR, 22, CAMAC ST., KOLKATA-19 2. /REVENUE-JT. CIT, RNGE-59 (TDS), KOLKATA-71 3. 1 2 / CONCERNED CIT KOLKATA 4. 2- / CIT (A) KOLKATA 5. 5 881, 1, / DR, ITAT, KOLKATA 6. ; / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 1,