CHINKI TREXIM PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(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
Chinki Trexim Pvt. Ltd.
1A, Burman Street, Kolkata
Vs ITO, Ward-9(1), Kolkata
PAN No. :AACCC 1351 P
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Miraz D. Shah, AR
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
03/07/2025
घोषणा की तारीख/Date of Pronouncement
:
03/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
24.01.2024, passed by the Addl./JCIT(A)-2, Hyderabad, for the assessment year 2012-2013. 2. Shri Miraz D. Shah, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
3. The appeal of the assessee is barred by 397 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay which are not found false.
Ld.Sr. DR also did not raise any serious objection. Accordingly, the delay of 397 days in filing the appeal is condoned and the appeal of the assessee is admitted for hearing.
4. It was the submission of the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee by holding that as per the Income Tax Data
Base, the assessee adopted for VSVS Scheme and filed relevant form. It ITANo.952/KOL/2025
2
was the submission by the ld. AR that the assessee has not opted VSVS
Scheme against the impugned assessment year before the ld.CIT(A). It was the prayer that the issue may be restored to the file of ld. CIT(A) for adjudication on merits.
5. In reply, ld.Sr. DR also acceded that the issues may be restored to the file of ld. CIT(A).
6. I have considered the rival submissions. As it has been categorically admitted on behalf of the assessee that the assessee has not opted VSVS
Scheme in respect of the impugned assessment year, which is an assessment framed u/s.143/147 of the Act and the VSVS Scheme opted by the assessee in respect of the assessment order passed u/s.143(3) of the Act. This being so, the issues in this appeal are restored to the file of Id. CIT(A) for adjudication on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
7. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open Court on 03/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 03/07/2025
Prakash Kumar Mishra, Sr.P.S.
ITANo.952/KOL/2025
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(