VAJRAJ JEWELS PVT. LTD.,HYDERABAD vs. D.C.I.T./A.C.I.T., CIRCLE - 13(1), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No. 677/KOL/2026 Assessment Year: 2012-13 Vajraj Jewels Pvt. Ltd...............................................................................................Appellant G-10, 8-3-809/G-10, Lal Bunglow Ammerpet, Hydrabad, Telangana- 500016. [PAN No. AADCS8391L] Vs. D.C.I.T/ A.C.I.T.,....................………………....……...................................….Respondent Circle – 13(1) Aayakar Bhawan Poorva, 110, Shanty Pally, Income Tax Office, E.M. Bypass, Kolkata, West Bengal- 700107 Appearances by: Sk Kamaluddin, AR,appeared on behalf of the Appellant. Purushottam Kumar, CIT DR,appeared on behalf of the Respondent. Date of concluding the hearing : June 15, 2026 Date of pronouncing the order : June 25 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 23.01.2026 of the National Faceless Appeal Centre (NFAC), passed under Section 144/147 of the Assessment Year 2011-12 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

ITA No.292 & 293 & 294/Kol/2026 Assessment Year- 2020-21 & 2022-23 case was assessed u/s. 144/147 of the IT Act on 19.12.2018 at a total income of Rs. 1,74,30,160/-. Aggrieved by the said order, assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been dismissed as the assessee had not uploaded form 35, challan for payment of appeal fee and copy of the impugned order. Being aggrieved by and dissatisfied, assessee preferred appeal before us. 3. The Ld. AR instead of arguing to the merit of the case has only prayed that the appeal of the assessee be remitted back to the file of the CIT(A) with a direction to pass a fresh order after affording an opportunity to the assessee to place his case. The Ld. DR did not raise any objection. 4.Upon hearing the counsel respective parties and on perusal of the impugned order, we find that the appeal of the assessee has been dismissed by the CIT(A) when despite providing several opportunities the assessee did not upload form 35, challan or payment of appeal fee and copy of impugned order. Since the order passed by the CIT(A) is not on merit hence considering the submission of the assessee we are inclined to restore the appeal of the assessee to the file of the CIT(A) with a direction to pass an order after hearing the assessee. Assesseeis directed to cooperate in the remand proceeding. The order of the CIT(A) is hereby set aside. Appeal of the assessee is remitted back to the file of the CIT(A).

As a result, the appeal has been allowed for statistical purpose.

ITA No.292 & 293 & 294/Kol/2026 Assessment Year- 2020-21 & 2022-23 Kolkata, the 25th June , 2026.

Sd/- Sd/ [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated:. 25 .06.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

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

ITA No.292 & 293 & 294/Kol/2026 Assessment Year- 2020-21 & 2022-23