VRIDDHI POWER PRIVATE LIMITED,NAGPUR V. ITO, WARD 2(1), KOLKATA

ITA 182/KOL/2025

AI Insights

The case involves Vriddhi Power Private Limited appealing against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2012-2013. The primary contention was regarding additions made by the Assessing Officer, which were confirmed by the CIT(A). During the hearing, the assessee's representative submitted that due to non-compliance during the assessment proceedings, relevant documents supporting their claims were not filed. An affidavit was presented stating that no notice regarding the assessment order was received by the assessee. Both parties agreed that the matter should be remitted back to the AO for re-evaluation with proper notice and opportunity for the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775734 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: MIRAJ D SHAH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.182/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2012-2013) Vriddhi Power Private Limited, H.No.240, Ambazari Layout, Shankar Nagar SO, Nagpur(Urban), Nagpur-440010 Vs ITO, Ward-2(1), Kolkata PAN No. :AAECM 7218 H (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Sanat Kumar Raha, CIT-DR सुनवाई की तारीख / Date of Hearing : 01/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per Pradip Kumar Choubey, JM : The assessee has filed the instant appeal against the order dated 31.12.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-2013. 2. In this appeal, the assessee though challenged the additions made by the Assessing Officer and confirmed by the ld. CIT(A), however, during the course of hearing, the ld.AR submitted that the issue involved in this appeal requires to remit back to the file of ld.AO as the assessee was unable to file the relevant documents in support of its claim as there was no proper compliance during the course of assessment proceedings. In this regard, ld. AR submitted an affidavit stating therein that no notice has been received by the assessee in regard to passing of the assessment order. It has also been requested by the ld. AR that if the issue is restored to the file of ld.AO, then any notice would be issued in relation to the assessment Printed from counselvise.com ITA No.182/KOL/2025 2 proceedings to the email mentioned in the affidavit. The contents of the affidavit reads as under :- Printed from counselvise.com ITA No.182/KOL/2025 3 Printed from counselvise.com ITA No.182/KOL/2025 4 3. On the other hand, ld. Sr. DR has also not raised any objection for remitting the matter back to the file of ld.AO, however, he pleaded that the assessee may be directed to cooperate before the ld.AO positively. 4. Keeping in view the facts and on perusal of the orders of the authorities below as well as considering the affidavit filed by the assessee, we are of the view that the issues involved in the present appeal of the assessee required to be remanded back to the file of AO for fresh adjudication after providing the assessee sufficient opportunities of being heard and we do so. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. AO, positively. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 08/09/2025. Sd/- (RAJESH KUMAR) Sd/- (PRADIP KUMAR CHOUBEY) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "