M/S. Vishal Victory Metal Engg. Pvt. Ltd., Kolkata V. I.T.O., Ward - 12(1), Kolkata, Kolkata

ITA 685/KOL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8937 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 15-01-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 01-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judical Member and Dr. Manish Borad, Accountant Member I.T.A. Nos.684 to 688/Kol/2022 Assessment years: 2009-10 to 2012-13 & 2014-16 M/s Vishal Victory Metal Engg. Pvt. Ltd..................................................Appellant 2 G Nilamber Building, Shakespeare Sarani, Kolkata – 700017. [PAN:AABCV0849E] vs. ITO, Ward-12(1), Kolkata.........................................................................Respondent Appearances by: Shri Anuj Mussadi, AR, appeared on behalf of the appellant. Shri Rakesh Kr. Das, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 16, 2024 Date of pronouncing the order : January 31, 2024 आदेश / ORDER Per Bench: The captioned are bunch of five appeals preferred by the assessee against the separate orders dated 11.08.22 & 21.11.22 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. 2. At the outset, the ld. counsel for the assessee has invited our attention to the impugned orders of the CIT(A) in all the appeals to submit that the ld. CIT(A) had decided all the appeals ex parte of the assessee for want of prosecution. In none of the appeals, the order has been passed on merits. The ld. counsel has further submitted that I.T.A. Nos.684 to 688/Kol/2022 Assessment years: 2009-10 to 2012-13 & 2014-16 M/s Vishal Victory Metal Engg. Pvt. Ltd 2 some of the dates of hearing given by the CIT(A) had fallen during the Covid-19 pandemic period and even some of the appeals have been dismissed by the CIT(A) for want of supporting documents i.e. Form No.35, assessment order, grounds of appeal etc. A perusal of the record reveals that Form 35 is duly attached and further the grounds of appeal have also been attached. However, the ld. CIT(A) without going through the grounds of appeal has simply dismissed the appeal. Though, the conduct of the assessee in prosecuting of its appeals before this Tribunal has also remained late as the assessee has not appeared in response to the various notices of hearing issued by the Registry. Even the director of the assessee many a times was informed telephonically also about the date of hearing. However, on the last date of hearing, the counsel for the assessee namely Anuj Mussadi has appeared. He had been fair enough to admit that there may be lapse on the part of the assessee in prosecuting its appeals. However, he has submitted that in the interests of justice, the assessee may be given opportunity to present its case on merits before the CIT(A). 3. We note that the ld. CIT(A) has dismissed the appeals of the assessee for want of prosecution but no observation has been made on merits of the case for which he was required to do so as per law. Considering the overall facts and circumstances, we deem it appropriate to give an opportunity to the assessee to contest its appeals on merits before the CIT(A). In view of this, the impugned orders of the CIT(A) in all the appeals are set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the CIT(A) will give proper opportunity to the assessee to present its case. I.T.A. Nos.684 to 688/Kol/2022 Assessment years: 2009-10 to 2012-13 & 2014-16 M/s Vishal Victory Metal Engg. Pvt. Ltd 3 4. In the result, all the appeals of the assessee are treated as allowed for statistical purposes. Kolkata, the 31 st January, 2024. Sd/- Sd/- [मनीष बोरड /Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 31.01.2024. RS Copy of the order forwarded to: 1. M/s Vishal Victory Metal Engg. Pvt. Ltd 2. ITO, Ward-12(1), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches