MACO CORPORATION INDIA (P) LTD. ,KOLKATA V. DCIT, CIR-12(1), KOLKATA. , KOLKATA

ITA 1220/KOL/2023

AI Insights

The case involves Maco Corporation India Pvt. Ltd., the appellant, contesting an order from the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment year 2015-16. The appeal was initially dismissed by the Ld. CIT(A) due to non-prosecution as the assessee failed to represent the case despite multiple opportunities. The Income Tax Appellate Tribunal (ITAT) noted that the written submissions made in physical form by the assessee might not have been considered when the appeals were transferred to the NFAC system. Consequently, the ITAT decided to restore the case to the Ld. CIT(A) for a fresh adjudication on merits, emphasizing the need for the assessee to cooperate and provide necessary information during the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126018 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER
• Assessee Lawyers: RANA; STAFF
• Keywords: Set aside; Opportunity of being heard
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1220/Kol/2023 Assessment Year: 2015-16 Maco Corporation India Pvt. Ltd. 7A, Sukhsagar, 2/5, Sarat Bose Road, Minto Park, Kolkata-700020 (PAN: AACCM8740L) Vs. DCIT, Circle-12(1), Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Rana, Staff Respondent by : Shri Sailen Samadder, Addl. CIT, Sr. DR Date of Hearing : 22.04.2025 Date of Pronouncement : 22.04.2025 O R D E R Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023- 24/1056974354(1) dated 11.10.2023 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16. 2. Shri Rana, Staff represented on behalf of the assessee and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. An adjournment application filed. Reason mentioned is the death of a close family member. It has been specifically informed that adjournment application if filed does not mean that adjournment will normally be granted and that counsel should be present or proxy counsel should be present to take a date. Some staff from the office of 2 ITA No.1220/Kol/2023 Maco Corporation India (P) Ltd. AY 2015-16 the counsel appeared. The adjournment application is rejected. A perusal of the order of the Ld. CIT(A) shows that the Ld. CIT(A) has granted ten opportunities to the assessee to represent its case right from 05.12.2018 till 03.10.2023 even after giving fair opportunities there has been no representation before the Ld. CIT(A). Hence, the Ld. CIT(A) has rejected the appeal for non-prosecution. 4. We have considered the orders of the lower authorities as also the paper book filed by the assessee. It is noticed that the assessee has filed a written submission in the physical form before the Ld. CIT(A)-24 and the same has been filed in the office of the Ld. CIT(A) on 02.01.2019. It is also noticed that there is a remand report of the AO dated 09.08.2019. It is also noticed that the assessee has received remand report on 21.08.2019. A perusal of the order of the Ld. CIT(A) mentioned that the appeal has been filed electronically. The written submissions of the assessee in regard to the remand report of the Assessing Officer have been considered by the Ld. CIT(A). The Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution. It could be a case where the written submissions filed by the assessee in physical form had not been taken on record when the appeals were shifted to the NFAC system. This being so and in the interest of justice, the issues in this appeal are restored to the file of the Ld. CIT(A) who shall re- adjudicate the issue on merits after granting the assessee adequate opportunity of being heard. The assessee shall cooperate in the set aside proceeding and provide all the information as desired necessary for adjudication of this appeal before the Ld. CIT(A). 5. In the result, the appeal of the assessee is partly allowed for statistical purposes. Sd/-(Rajesh Kumar) Sd/-(George Mathan) Accountant Member) Judicial Member Dated: 22nd April, 2025 JD, Sr. P.S. 3 ITA No.1220/Kol/2023 Maco Corporation India (P) Ltd. AY 2015-16 Copy to: 1. The Appellant: Maco Corporation India (P) Ltd. 2. The Respondent: DCIT, Cir-12(1), Kolkata. 3. CIT(A), NFAC, Delhi 4. Pr. CIT- , Kolkata 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "