MARITIME MARKETING PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1),, 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.995/KOL/2025
(नििाारण वर्ा / Assessment Year :2013-2014)
Maritime Marketing Private Limited
7 Grant Lane, Bow Bazar,
Room No.101,1st Floor,
Kolkata-700012
Vs
ITO, Ward-1(1), Kolkata
PAN No. : AAGCM 9273 L
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Abhishek Bansal, AR
राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 10/07/2025
घोषणा की तारीख/Date of Pronouncement
: 10/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.03.2025
in for the Assessment Year 2013-2014. 2. Shri Abhishek Bansal, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue.
3. It was the submission by the ld. AR that the ld.AO has passed the assessment order u/s.144 of the Act without considering the reply in regard to his claim. In the appellate proceedings, the ld. CIT(A) has also passed the ex-parte order. Therefore, the ld. AR prayed that if one more opportunity is provided so that the assessee would be able to provide all the details before the ld.AO.
4. In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A).
2
5. I have considered the rival submissions. A perusal of the assessment order in the present case clearly shows that the AO has asked for the details but the assessee has not produced the same before the AO or before the ld. CIT(A). However, the ld. AR submitted that he has filed reply to the AO but the AO has not considered the same. In view of the above, giving credence to the statement of the ld. AR, the issues in this appeal are restored to the file of the ld. AO for de novo assessment after granting the assessee adequate opportunity of being heard.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 10/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 10/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
sआदेशािुसार/ BY ORDER,
(