Vikromatic Steels Private Limited. , Howrah V. ITO, WARD-3(2),KOLKATA, Kolkata

ITA 895/KOL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7108 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 06-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 27-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R.S. DWARY; STAFF OF COMPANY
• Keywords: Set aside
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 895/Kol/2023 Assessment Year: 2012-13 Vikromatic Steels Private Limited 14/6 Macanzy Lane Salkia Howrah - 711101 [PAN: AABCV0136C] Vs Income Tax Officer, Ward-3(2), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri R.S. Dwary, Staff of Company Revenue by : Shri Manas Mondal, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 29/04/2024 घोषणा कᳱ तारीख/Date of Pronouncement : 22/05/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The instant appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre [hereinafter the “ld. CIT(A)”] dt. 27/06/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2012-13. 2. During the course of hearing, only the staff of the company was available. He stated that the company has been closed and he is working in other sister concerns of the assessee company and requested for adjournment. We, however, on perusal of the impugned order notice that there was no appearance on behalf of the assessee before the ld. CIT(A) on all the four occasions and the ld. CIT(A) has decided the appeal of the assessee ex-parte. The ld. CIT(A) has observed that all the issues raised are factual and without necessary inputs from the I.T.A. No. 895/Kol/2023 Assessment Year: 2012-13 Vikromatic Steels Private Limited 2 appellant, the appeal cannot be decided on merits and he thus dismissed the appeal for non-prosecution. Considering this fact, we in the interest of justice, set aside this appeal to the file of the ld. CIT(A) for fresh adjudication on merits of all grounds raised before us. Needless to mention that the assessee shall be provided sufficient opportunity of being heard and the assessee shall produce all necessary documents/evidence to substantiate its claim and if the assessee files any additional evidence that were not placed before ld. Assessing Officer, then ld. CIT(A) shall call for a remand report from the ld. AO and then decide the appeal in accordance with law by way of a speaking order. The assessee shall not take adjournment without reasonable and fair cause. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 22 nd May, 2024 at Kolkata Sd/- Sd/- (RAJPAL YADAV) (DR. MANISH BORAD) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated 22/05/2024 *SC SrPs I.T.A. No. 895/Kol/2023 Assessment Year: 2012-13 Vikromatic Steels Private Limited 3 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata