JYOTIRMAYEE INDUSTRIES PVT LTD,BHUBANESWAR vs. ACIT, CIRCLE 2(1), CUTTACK, CUTTACK
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
आदेश आदेश आदेश Per Bench : These five appeals are filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 21.03.2024, 24.04.2024 & 28.03.2024, for the assessment years 2012- 2013, 2013-2014, 2014-2015 & 2015-2016, respectively.
Ld. AR has filed an adjournment application on the ground, which in our opinion, is not a plausible one. Thus, we reject the adjournment application and proceed to disposed off appeals.
On perusal of the appeal record, we found the following delays in filing the respective appeals by the assessee:- Sl.No. ITA No. No. of delay 1. 58 2. 58 3. 65 4. 65 5. 30
2 ITA Nos.310-314/CTK/2024
The assessee has filed an application along with affidavit for condonation of above delay in the respective appeals, to which ld. Sr. DR
has no serious objection. Accordingly, we condone the delay as mentioned above in the respective appeals and the appeals are heard
finally.
After going through the records, we find that in all the cases, a survey was carried out and based on the material impounded during the course of survey, various additions were made in all the years under consideration. However, from the perusal of the assessment order, it is seen that assessee has not represented nor any proper replies were submitted in respect to the entries found and documents impounded
during the course of survey.
Before us, ld. AR of the assessee submitted that in the interest of justice, one more opportunity be allowed to the assessee to represent its case before the lower authorities.
On the other hand, ld. Sr. DR has not objected to the request of the assessee.
After considering these facts, we are of the view that one more
opportunity should be granted to the assessee to represent its case
before the lower authorities in the interest of justice. Accordingly, we set
aside all the five appeals to the file of AO for fresh adjudication. Needless
to say the assessee shall be allowed sufficient opportunity of being heard
before deciding the issues.
3 ITA Nos.310-314/CTK/2024
In the result, all the five appeals of the assessee are partly allowed
for statistical purposes.
Order pronounced in the open court on 25/09/2024. (GEORGE MATHAN) (MANISH AGARWAL) लेखा सद"य/ ACCOUNTANT MEMBER "या "याियक "या "या ियक ियक सद"य ियक सद"य सद"य / JUDICIAL MEMBER सद"य कटक कटक Cuttack; "दनांक Dated 25/09/2024 कटक कटक Prakash Kumar Mishra, Sr.P.S. आदेश आदेश क" आदेश आदेश क" क" "ितिलिप क" "ितिलिप "ितिलिप अ"ेिषत "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : अ"ेिषत 1. अपीलाथ" / The Appellant- Jyotirmayee Industries Pvt Ltd Plot No.393(P), Pragati Vihar Chandrasekharpur, Bhubaneswar ""यथ" / The Respondent-
ACIT, Circle-2(1), Cuttack आयकर आयु"(अपील) / The CIT(A), 3. आयकर आयु" / CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक / DR, ITAT, कटक
Cuttack गाड" फाईल / Guard file. 6. स"यािपत "ित ////
आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
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