M/S. ANKIT METAL & POWER LTD.,KOLKATA vs. D.C.I.T., CC - 3(3), KOLKATA, KOLKATA
आयकर अपीलीय अधिकरण, “सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No. 761 & 72/KOL/2022
(नििाारण वर्ा / Assessment Year : 2011-2012 & 2013-2014)
M/s Ankit Metal & Power Ltd.
35, Chitaranjan Avenue, 4th Floor
Kolkata-700012
Vs DCIT, Central Circle-3(3), Kolkata
PAN No. :AAECA 5230 B
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 08/07/2025
घोषणा की तारीख/Date of Pronouncement : 08/07/2025
आदेश / O R D E R
Per George Mathan, JM
These two appeals filed by the assessee against the separate orders dated 19.01.2022 & 29.11.2021, passed by the CIT(A), Kolkata-21, passed for the assessment years 2011-2012 & 2013-2014. 2. None appeared on behalf of the assessee and Shri Praveen Kishore, ld. CIT-DR appeared on behalf of the revenue.
3. ITA No.761/Kol/2022(AY:2011-2012) has been filed belatedly by 278
days and ITA No.72/Kol/2022 has been filed belatedly by 10 days. In both the appeals, the assessee has filed condonation of applications stating sufficient reasons which are found to be plausible and, therefore, delay of ITA No.761&72/KOL/2022
2
respective days in both the appeals are condoned and both the appeals are admitted for hearing.
4. ITA No.72/Kol/2022 has been filed on 07.02.2022 and ITA
No.761/Kol/2022 has been filed on 23.12.2022, respectively. These appeals have been posted on multiple occasions being 19 occasions in the case of ITA No.72/Kol/2022 and on 18 occasions in the case of ITA
No.761/Kol/2022. None represented on behalf of the assessee.
Consequently, the appeals of the assessee are dismissed in sofar as the assessee has not been able to subsantiate with evidence in all the grounds which have been raised before us in both the appeals.
5. In the result, both appeals of the assessee are dismissed.
Order pronounced in the open court on 08/07/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 08/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(