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Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 18.11.2022 passed for A.Y. 2012-13.
Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited
2. In response to the notice of hearing, no one has come present on behalf of the assessee. With the assistance of ld. D.R., we have gone through the record carefully.
A perusal of the impugned order would reveal that the ld. 1st Appellate Authority has not adjudicated the appeal of the assessee on merit, rather dismissed it by observing as under:- “The appellant did not submit any supportive documents e.g. Form 35, Assessment Order, facts of the case, grounds of appeal etc.
For the above reason so many hearing notices send from this office but no response from appellant has been received hence appeal is treated as infructuous and dismissed.
In the result, appeal is dismissed. Commissioner of Income Tax (Appeals) Income Tax Department”
As per the ld. CIT(A), the appellant did not submit any supportive evidence, for example Form No. 35, Assessment Order, Facts of the Case, Grounds of Appeal
etc. For the above reason, so many hearing notices sent from this Office, but no response from the appellant has been received, hence appeal treated as infructuous and dismissed, in the result, appeal is dismissed. Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited
5. Contrary to the above finding, the assessee has submitted that it has filed Form No. 35, copy of the assessment order and all necessary details from time to time. On due consideration of the above, we are of the view that without submission of Form No. 35, no appeal can be instituted before the ld. 1st Appellate Authority and in Form No. 35, grounds are itself required to be mentioned. The copy of the Form No. 35 has been annexed by the assessee with the Appeal Memo before the Tribunal. After going through these details, we are satisfied that the ld. 1st Appellate Authority has failed to adhere the mandate provided in sub- section (6) of section 250. In other words, the above provision provides that the ld. 1st Appellate Authority would state the points in dispute and thereafter record the reasons in support of his conclusion on those points. Such a procedure has not been followed by the ld. 1st Appellate Authority. Therefore, the impugned order is set aside and the ld. CIT(Appeals) is directed to re-adjudicate the appeal of the assessee. The copy of this order be transmitted to the ld. Assessing Officer having jurisdiction over the assessee as reflected in Form No. 36 as well as in the assessment order for further transmission to the Competent Appellate Authority for disposal of this appeal.
6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16thMarch, 2023. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 16th day of March, 2023 3 Assessment Year: 2012-2013 Origin Tradelink Pvt. Limited Copies to :(1) Origin Tradelink Pvt. Limited, Unit no. 3, Thrid Floor, 52A, Shakespeare Sarani, Chandan Niketan, Kolkata-700053