HIFILL TRACON PVT. LTD.,KOLKATA vs. DCIT, CC-4(1), KOLKATA, KOLKATA
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.351&352/KOL/2025
(नििाारण वर्ा / Assessment Year :2012-2013 & 2013-2014)
HILFILL TRACON PRIVATE LTD.
101, Park Street, 5th Floor, Kolkata
Vs
DCIT, CC-4(1), Kolkata
PAN No. : AAACH 6815 M
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Manish Tiwari, FCA
राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 15/07/2025
घोषणा की तारीख/Date of Pronouncement
: 15/07/2025
आदेश / O R D E R
These two appeals are filed by the assessee against the order of the ld. CIT(A), Kolkata-27, dated 06.12.2024 & 12.12.2024 for the Assessment
Years 2012-2013 & 2013-2014, respectively.
2. Shri Manish Tiwari, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue.
3. It was submitted by the ld. AR that the notice issued u/s.148 of the Act is required to be challenged and the assessee needs time to file the additional ground. However, looking to the facts and circumstances of the case, the seeking time in this matter is denied and the appeal is heard finally.
4. In reply, ld Sr. DR vehemently supported the orders of the Assessing
Officer and ld. CIT(A).
5. I have considered the rival submissions. A perusal of the facts in the present case for both the years under consideration clearly shows that the ld. CIT(A) has not adjudicated the issue regarding issuance of notice
ITA No.351&352/KOL/2025
2
u/s.148 of the Act as claimed by the assessee. Therefore, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in both the appeals to the file of ld. CIT(A) for adjudicating the issue on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively.
6. In the result, both appeals of the assessee are partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 15/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 15/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(