SOUMYADIP DIGITAL PVT. LTD.,KOLKATA vs. I.T.O.(TDS), WARD - 3(3),, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2039 & 2040/KOL/2025
(निर्धारण वर्ा / Assessment Year :2020-2021 & 2021-2022)
Soumyadip Digital Pvt. Ltd.,
36/4, Prince Golam Md. Shah Rd
Kolkata-700033
Vs ITO(TDS), Ward-3(3), Kolkata
PAN No. :ABBCS 7866 D
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Manoj Kataruka, AR
रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 06/11/2025
घोषणा की तारीख/Date of Pronouncement
: 06/11/2025
आदेश / O R D E R
Per George Mathan, JM :
These two appeals filed by the assessee are against the order of the ld. Addl/JCIT(A)-1, Mumbai, both dated 13.03.2025 for the assessment year 2020-2021 & 2021-2022. 2. It was submitted by the ld. AR that the assessee could not appear before the Assessing Officer, therefore, the assessee may be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details to substantiate its case.
3. In reply, ld. Sr.DR did not raise any serious objection.
4. We have considered the rival submissions. A perusal of the assessment order, clearly shows that the assessee could not furnish the details as asked for during the course of assessment proceedings. During the course of hearing, ld. AR requested for one more opportunity be given to the assessee to substantiate its case before the ld. Assessing Officer.
Considering the prayer of the ld. AR, and in the interest of justice, the issues
ITA No.2039&2040/KOL/2025
2
in both appeals are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.
5. In the result, both appeals of assessee are allowed for statistical purposes.
Order pronounced in the open court on 06/11/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 06/11/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(