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

IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member ITA Nos.3-9/Ran/2023 Assessment Years: 2014-15 to 2020-21 Md. Tasin........................…………………..……...………………….……Appellant College Road, Simdega, Jharkhand-835223. [PAN: ACZPT3010E] vs. ACIT, Central Circle-1, Ranchi………..……...................……...…..…..Respondent Appearances by: Shri M. K. Choudhary, Advocate, appeared on behalf of the appellant. Shri Pranob Kumar Koley, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 21, 2023 Date of pronouncing the order : December 11, 2023 APPLICATION FOR EARLY HEARING ORDER Per Sanjay Garg, Judicial Member: 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

ITA Nos.3-9/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

Dated: 11.12.2023. RS Copy of the order forwarded to: 1. Md. Tasin 2. ACIT, Central Circle-1, Ranchi 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches