SAHA MEDI SERVICES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1),, KOLKATA

None represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.

Both the appeals have been filed by the assessee with a delay of 265 days. The assessee has filed separate applications for condonation of delays. The reasons in the applications are plausible and valid. Consequently, the delays in filing both the appeal are hereby condoned and we proceed to dispose off both the appeals on merits.

A perusal of the facts in the present case shows that the orders of the ld. CIT(A) are ex parte orders in so far as the assessee was not present before the ld. CIT(A). It is also noticed that admittedly, the assessee has not appeared before the Assessing Officer and failed to provide all the details as sought by the Assessing Officer. This being so, in the interest of justice, the issues in both the appeals being the quantum appeal and the penalty proceeding are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard to the assessee. However, looking to the non-cooperation of the assessee during the course of appellate proceedings as well as in the assessment proceedings, we impose a cost of Rs.25,000/-(Rupees Twentyfive Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta- 700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.

In the result, both the appeals of the assessee are partly allowed for statistical purposes. Kolkata, the 2nd September, 2025.