SALWEEN SECURITIES PVT LTD,INDORE V. NEAC DELHI, DELHI

ITA 226/KOL/2025

AI Insights

This case involves an appeal by Salween Securities Private Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2018-2019. The appeal was dismissed ex-parte as the assessee failed to appear on multiple scheduled dates, and also due to procedural defects in the appeal filing. The revenue supported the CIT(A)'s decision to restore the matter to the Assessing Officer due to the assessee's non-cooperation. The tribunal found the assessee's appeal to be defective and unresponsive, leading to its dismissal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707269 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 19-01-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRINMAY BASAK
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.226/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Salween Securities Private Limited, 852, Sudama Nagar, In front of Jain Mandir, Indore-452009 Vs National e-Assessment C, Delhi PAN No. :AANCS 5746 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr.DR सुनवाई की तारीख / Date of Hearing : 08/07/2025 घोषणा की तारीख/Date of Pronouncement : 08/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.12.2024, passed for the assessment year 2018-2019. 2. None appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue. 3. The appeal has been filed by the assessee on 19.01.2025 and the appeal has been posted for hearing on multiple occasions i.e. on 07.05.2025, 04.06.2025 and today i.e. on 08.07.2025. None appeared on behalf of the assessee. Consequently, the appeal of the assessee is being disposed off ex-parte. 4. It was submitted by the ld. Sr. DR that the ld. CIT(A) has set aside the assessment order and restored the issue to the file of ld. Assessing Officer for readjudication, insofar as the assessee has been non- ITA No.226/KOL/2025 2 cooperative before the ld. Assessing Officer. The ld. Sr. DR vehemently supported the order of the ld. CIT(A). 5. I have considered the rival submissions. Admittedly, a perusal of the order of the ld.CIT(A) clearly shows that the assessee has been absolutely recalcitrant before the Assessing Officer. Ld. CIT(A) has also considered this fact and restored the issue to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard to substantiate his case. A perusal of the appeal folder also shows that there are defects in the appeal filed by the assessee, insofar as the appeal fees has been paid under incorrect head and the State & District in Column No.5 has not correctly been filled in. Defect notice has been issued on 09.11.2025 itself and served on the assessee. It is also noticed that the assessee has not replied to the same till today. This being so, the appeal of the assessee is rejected and the appeal is dismissed for non-rectification of defects. 6. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 08/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.226/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "