M/S. ATIBIR INDUSTRIES CO. LTD.,,KOLKATA vs. ACIT, CENTRAL CIRCLE,, DHANBAD

The present application dated 06.11.2023 has been filed by the assessee seeking early hearing of their appeals in IT(SS) No.3- 9/Ran/2023. The said appeals have been preferred by the assessee against the separate orders both dated 30.12.2022 of the Commissioner of Income Tax (Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) 2. We have perused the application. We find that in the application, the assessee has merely stated that it has a fair case on merits, however, there is no mention of any sufficient cause for fixing these appeals out of turn on an early date. The hearing in Ranchi Bench is conducted regularly through virtual mode from Kolkata Bench of the Tribunal. We, therefore, do not find any reason to break the queue and fix these matters for early hearing without any justified cause and in the absence -9/Ran/2023 Assessment Years: 2014-15 to 2020-21 Md. Tasin of any irreparable loss to the assessee. In view of this, the Registry is directed to fix the appeals for hearing in due course for hearing without breaking the queue. The application of the assessee for early hearing is hereby dismissed. 3. In the result, the application for early hearing stands dismissed. Kolkata, the 11th December, 2023. Sd/- Sd/- [Manish Borad] [Sanjay Garg] Accountant Member Judicial Member