JAISWAL TUBE CENTRE PVT. LTD.,KOLKATA V. I.T.O., WARD - 7(3)., KOLKATA

ITA 2289/KOL/2024

AI Insights

This case involves an appeal by Jaiswal Tube Centre Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal, Kolkata. The tribunal noted that multiple opportunities had been given to the assessee to represent their case, but they were unrepresented in previous hearings. The tribunal decided to restore the issues to the Ld. CIT(A) for re-adjudication, emphasizing the need for the assessee to substantiate its case adequately. The tribunal also rejected an unsigned adjournment application from the assessee's representative and noted the absence of proper uniform in another representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470930 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VINEET KUMAR
• Assessee Lawyers: CHIRANJIT PAL
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No. 2289/KOL/2024 Assessment Year: 2012-13 Jaiswal Tube Centre Pvt. Ltd. 133/3A, A.P.C. Road, Manicktala, Kolkata- 700006. (PAN: AACCJ5481H) Vs. ITO, Ward-7(3), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Chiranjit Pal, AR Respondent by : Shri Vineet Kumar, Addl. CIT Date of Hearing : 27.03.2025 Date of Pronouncement : 27.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order No. ITBA/APL/M/250/2023- 24/1057069310(1) dated 16.10.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13. 2. Shri Chiranjit Pal, AR appeared on behalf of the assessee. At the time of hearing, the Ld. AR filed an unsigned adjournment application, therefore, the same is rejected. Further, Shri Suryaneel Das, Advocate appeared without uniform. Shri Vineet Kumar, Addl. CIT appeared on behalf of the revenue. 2 ITA No. 2289/Kol/2024 Jaiswal Tube Centre P. Ltd. AY: 2012-13 3. The adjournment application filed by the Ld. AR of the assessee is rejected since it is an unsigned application and Shri Suryaneel Das, Advocate appeared without being properly uniformed. Adjournment application is sought to be filed by Mr. Chiranjit Pal, Advocate. The application is unsigned. A perusal of the order of the Ld. CIT(A) shows that multiple opportunities were given to the assessee but the assessee was unrepresented. Further perusal of the order of the Ld. CIT(A) shows that on the first hearing notice was issued on 19.02.2021. The assessee has submitted that the assessee has opted for VSVS scheme and thereby withdrawing the appeal. Subsequently, on 09.02.2022 before the Ld. CIT(A) adjournment was sought and after that there was no response. Even before us, no details are forthcoming. However, in the interest of justice and so as to grant the assessee adequate opportunity to substantiate its case, the issues in this appeal are restored to the file of the Ld. CIT(A) for re- adjudication subject to the cost of Rs. 50,000/- (Rupees Fifty thousand) only payable to Legal Aid Services, 3rd floor of the Centenary Building, High Court, Calcutta, 700001, within sixty days from the date of this order and receipt of the same would be produced before the Ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned cost within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court. Sd/- Sd/- (Rakesh Mishra) (George Mathan) Accountant Member Judicial Member Dated: 27th March, 2025 JD, Sr. P.S. 3 ITA No. 2289/Kol/2024 Jaiswal Tube Centre P. Ltd. AY: 2012-13 Copy to: 1. The Appellant: Jaiswal Tube Centre Pvt. Ltd. 2. The Respondent. ITO, Ward-7(3), Kolkata 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "