TURF ADVERTISING & MARKETING COMPANY LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Turf Advertising & Marketing Company Pvt. Ltd. 71, Canning Street, 5th Floor, Room No.512, Kolkata-700001, West Bengal Vs. Income Tax officer, Ward 1(1) Aayakar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAACT9844L
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.12.2023 for the AY 2010-11. 02. The appeal of the assessee is time barred by 286 days. Considering the facts and circumstances of the case and the condonation petition, we find that there is plausible reason to condone the delay and accordingly the delay in filing the appeal is hereby condoned.
03. The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the order ex parte. A perusal of the assessment order showed that Trust Advertising & Marketing Company P Ltd; A.Y. 2010-11
there was non-compliance before the ld. AO as well as no details had been produced. Given the situation we are of the view that in the interests of justice, one more opportunity be provided to the assessee to present the case and produce the details before the Assessing Officer.
Hence, the file is restored to the file of the ld. CIT (A) for re- adjudication. The ld. CIT (A) shall adjudicate the issue after granting the assessee adequate opportunity to substantiate its case. The assessee shall cooperate in the set aside proceedings.
04. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29.07.2025. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 29.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.