ASHOK DIWAN & SONS,KOLKATA vs. ITO, WARD 29(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
Ashok Diwan & Sons,
92/1, Alipore Road,
Diwan House, Kolkata
Vs ITO Ward-29(1), Kolkata
PAN No. :AACHA 0995 E

(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

नििााररती की ओर से /Assessee by : Shri Amit Agarwal, AR
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
01/07/2025
घोषणा की तारीख/Date of Pronouncement
:
01/07/2025

आदेश / O R D E R

This is an appeal filed by the assessee against the order dated
30.09.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC),
Delhi in DIN
&
Order
No.ITBA/NFAC/S/250/2024-
25/1069255673(1), for the assessment year 2013-2014. 2. Shri Amit Agarwal, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
3. At the outset, it is found that the appeal of the assessee is barred by 151 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 151 days in filing the appeal by the ITANo.928/KOL/2025

2
assessee is condoned and the appeal of the assessee is admitted for hearing.
4. It was the submission of the ld. AR that the assessee due to some unavoidable circumstances could not appear during the course of assessment proceedings. It was the submission that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld.AO, so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. AO.
5. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld.
AO. It was the submission that restoring the matter to the file of ld.
Assessing Officer would be, in fact, giving the assessee a second round which should not be granted.
6. A perusal of the assessment order, clearly shows that the assessee was non-cooperative during the course of assessment proceedings.
Further a perusal of impugned order passed by the Id. CIT(A) at para 5, shows that the assessee has not cooperated in the appellate proceedings
However, ld. AR before us requested for one more opportunity to produce the documents before the ld.AO to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.25,000/-(Rupees Twentyfive Thousand only) by the assessee to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court,

ITANo.928/KOL/2025

3
Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO 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 01/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER

कोलकाता Kolkata; ददनाांक Dated 01/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशािुसार/ BY ORDER,

(