SHREE RIDDHI SIDDHI WINES PVT. LTD.,,HOWRAH vs. ITO, WARD 13(4),, KOLKATA

Shri Anil Kochar, Advocate represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.

The appeal has been filed by the assessee with a delay of 635 days. The assessee has filed an affidavit for condonation of delay. The reasons in the affidavit are plausible and valid. Consequently, the delay Shree Riddhi Siddhi Wines Pvt. Ltd. in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits.

During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of Assessing Officer to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate its claim.

In reply, the ld. Sr. DR vehemently supported the orders of the authorities below.

We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings, we impose a cost of Rs.25,000/-(Rupees Twenty five Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, Shree Riddhi Siddhi Wines Pvt. Ltd. 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. The assessee shall cooperate in the re-adjudication proceedings before the ld. CIT(A) positively.

In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025.