Origin Tradelink Pvt. Ltd., Kolkata V. I.T.O., Ward - 10(2), Kolkata, Kolkata

ITA 38/KOL/2023

AI Insights

The case involves Origin Tradelink Pvt. Limited, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-2013. The initial appeal was dismissed by the CIT(A) due to the absence of supportive documents from the appellant, despite multiple notices. However, the appellant later submitted Form No. 35 and other necessary documents, which were not considered by the CIT(A). The Tribunal, upon reviewing the submissions, noted the procedural oversight by the CIT(A) and directed a re-adjudication of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129083 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 15-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA No. 38/KOL/2023 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 38/KOL/2023 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited,..................Appellant Unit no. 3, Thrid Floor, 52A, Shakespeare Sarani, Chandan Niketan, Kolkata-700053 [PAN: AABCO1617R] -Vs.- Income Tax Officer,................................Respondent Ward-10(2), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : March 09, 2023 Date of pronouncing the order : March 16, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 18.11.2022 passed for A.Y. 2012-13. ITA No. 38/KOL/2023 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited 2 2. In response to the notice of hearing, no one has come present on behalf of the assessee. With the assistance of ld. D.R., we have gone through the record carefully. 3. A perusal of the impugned order would reveal that the ld. 1 st Appellate Authority has not adjudicated the appeal of the assessee on merit, rather dismissed it by observing as under:- “The appellant did not submit any supportive documents e.g. Form 35, Assessment Order, facts of the case, grounds of appeal etc. For the above reason so many hearing notices send from this office but no response from appellant has been received hence appeal is treated as infructuous and dismissed. 2. In the result, appeal is dismissed. Commissioner of Income Tax (Appeals) Income Tax Department” 4. As per the ld. CIT(A), the appellant did not submit any supportive evidence, for example Form No. 35, Assessment Order, Facts of the Case, Grounds of Appeal etc. For the above reason, so many hearing notices sent from this Office, but no response from the appellant has been received, hence appeal treated as infructuous and dismissed, in the result, appeal is dismissed. ITA No. 38/KOL/2023 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited 3 5. Contrary to the above finding, the assessee has submitted that it has filed Form No. 35, copy of the assessment order and all necessary details from time to time. On due consideration of the above, we are of the view that without submission of Form No. 35, no appeal can be instituted before the ld. 1 st Appellate Authority and in Form No. 35, grounds are itself required to be mentioned. The copy of the Form No. 35 has been annexed by the assessee with the Appeal Memo before the Tribunal. After going through these details, we are satisfied that the ld. 1 st Appellate Authority has failed to adhere the mandate provided in sub- section (6) of section 250. In other words, the above provision provides that the ld. 1 st Appellate Authority would state the points in dispute and thereafter record the reasons in support of his conclusion on those points. Such a procedure has not been followed by the ld. 1 st Appellate Authority. Therefore, the impugned order is set aside and the ld. CIT(Appeals) is directed to re-adjudicate the appeal of the assessee. The copy of this order be transmitted to the ld. Assessing Officer having jurisdiction over the assessee as reflected in Form No. 36 as well as in the assessment order for further transmission to the Competent Appellate Authority for disposal of this appeal. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16 th March, 2023. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 16 th day of March, 2023 ITA No. 38/KOL/2023 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited 4 Copies to :(1) Origin Tradelink Pvt. Limited, Unit no. 3, Thrid Floor, 52A, Shakespeare Sarani, Chandan Niketan, Kolkata-700053 (2) Income Tax Officer, Ward-10(2), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) Commissioner of Income Tax- , Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.